---
schema_version: "secwatch.filing_event.v1"
accession: "0001140361-26-023057"
form_type: "8-K"
ticker: "PLAB"
cik: "0000810136"
company_name: "PHOTRONICS INC"
filed_at: "2026-05-28T11:01:29+00:00"
generated_at: "2026-05-28T11:05:49.316681+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Photronics Q2 FY2026 revenue $209.9M (-0.5% YoY); GAAP EPS $0.54 vs $0.15; Q3 guidance $207-215M

## Summary
- GAAP net income $31.4M ($0.54 diluted EPS) vs $8.9M ($0.15) YoY; non-GAAP EPS $0.42 vs $0.40.
- IC revenue $147.5M (-5% YoY, -11% sequential); FPD revenue $62.4M (+13% YoY, +4% sequential).
- Q3 FY2026 guidance: revenue $207-215M, operating margin 18-20%, non-GAAP EPS $0.39-0.45.
- Cash & short-term investments $637.7M; operating cash flow $47.0M; capex $45.8M.
- CEO cites delayed design releases due to high fab utilization and geopolitical uncertainty as near-term headwinds.

## SEC filing metadata
- accession: 0001140361-26-023057
- form_type: 8-K
- ticker: PLAB
- cik: 0000810136
- company_name: PHOTRONICS INC
- filed_at: 2026-05-28T11:01:29+00:00
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/810136/000114036126023057/0001140361-26-023057-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/810136/000114036126023057/ef20074970_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001140361-26-023057
- JSON: https://secwatch.observer/filing/0001140361-26-023057.json
- Plain text: https://secwatch.observer/filing/0001140361-26-023057.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.