---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-23-021754"
form_type: "8-K"
ticker: "COHU"
cik: "0000021535"
company_name: "COHU INC"
filed_at: "2023-08-03T23:59:59+00:00"
generated_at: "2026-06-12T09:40:52.422693+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Cohu Q2 revenue $168.9M, EPS $0.22 GAAP/$0.48 non-GAAP; guides Q3 sales ~$150M

## Summary
- Q2 net sales $168.9M vs $217.2M a year ago; GAAP net income $10.6M ($0.22/share).
- Non-GAAP net income $22.8M ($0.48/share); gross margins 47.6% GAAP, 47.8% non-GAAP.
- Q3 2023 sales guidance of approximately $150M, down from Q2's $168.9M.
- Repurchased 77,203 shares for ~$2.7M in Q2; cash and investments $372.3M.
- CEO cites resilient recurring business and improving thermal handler demand for hyperscaling.

## SEC filing metadata
- accession: 0001437749-23-021754
- form_type: 8-K
- ticker: COHU
- cik: 0000021535
- company_name: COHU INC
- filed_at: 2023-08-03T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- 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/21535/000143774923021754/0001437749-23-021754-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/21535/000143774923021754/cohu20230801_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-23-021754
- JSON: https://secwatch.observer/filing/0001437749-23-021754.json
- Plain text: https://secwatch.observer/filing/0001437749-23-021754.txt

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