{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-23-030002","form_type":"8-K","ticker":"COHU","cik":"0000021535","company_name":"COHU INC","filed_at":"2023-11-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.572871+00:00","generated_at":"2026-06-09T01:10:54.780830+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Cohu Q3 revenue $150.8M, GAAP EPS $0.08; Q4 guidance $136M +/-$6M","bullets":["Revenue $150.8M, down 27% YoY from $206.7M; GAAP net income $3.9M ($0.08/sh).","Non-GAAP net income $16.9M ($0.35/sh) vs $36.1M ($0.74/sh) in Q3 2022.","Acquired Equiptest Engineering (EQT) on Oct 2 for test interface products, expanding recurring revenue.","Q4 2023 sales guidance: $136M +/-$6M; repurchased 133,100 shares for $4.7M in Q3.","Total cash & investments $387.6M; Term Loan B principal $30.2M."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-23-030002","json":"https://secwatch.observer/filing/0001437749-23-030002.json","markdown":"https://secwatch.observer/filing/0001437749-23-030002.md","text":"https://secwatch.observer/filing/0001437749-23-030002.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/21535/000143774923030002/0001437749-23-030002-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/21535/000143774923030002/cohu20231101_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T01:10:54.780830+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"5a1b14bdff782fd16944ff19671b7384d1e4471f","claim":"COHU INC reported third quarter ended September 30, 2023 results: revenue $150.8 million, net income $3.9 million, EPS $0.08 per share.","evidence_excerpt":"Cohu Reports Third Quarter 2023 Results ● Third quarter revenue $150.8 million ● Gross margin of 47.0%; non-GAAP gross margin of 47.1%","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/21535/000143774923030002/0001437749-23-030002-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"third quarter ended September 30, 2023"},{"label":"Revenue","value":"$150.8 million"},{"label":"Net income","value":"$3.9 million"},{"label":"EPS","value":"$0.08 per share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}