{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-014369","form_type":"8-K","ticker":"COHU","cik":"0000021535","company_name":"COHU INC","filed_at":"2024-05-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.463401+00:00","generated_at":"2026-06-03T00:58:01.539131+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Cohu Q1 revenue $107.6M, GAAP loss $0.31/share; guides Q2 sales ~$105M","bullets":["Q1 net sales $107.6M (down 40% YoY from $179.4M); GAAP net loss $14.6M ($0.31 loss per share).","Non-GAAP income of $0.6M ($0.01 per share); recurring revenue ~66% of sales.","Cash and investments $271.3M; repaid remaining $29.3M Term Loan B on Feb 9, 2024.","Repurchased 333,504 shares for ~$10.7M in Q1.","Q2 sales guidance $105M +/- $6M; initial orders received for new high-fidelity microphone tester."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-014369","json":"https://secwatch.observer/filing/0001437749-24-014369.json","markdown":"https://secwatch.observer/filing/0001437749-24-014369.md","text":"https://secwatch.observer/filing/0001437749-24-014369.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/21535/000143774924014369/0001437749-24-014369-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/21535/000143774924014369/cohu20240430_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T00:58:01.539131+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":"320ed7238772a504d7180a6e5085ae2a88003114","claim":"COHU INC reported first fiscal quarter ended March 30, 2024 results: revenue $107.6 million, net income $14.6 million or $0.31 per share, EPS $0.31 per share.","evidence_excerpt":"made by Cohu wit --- EX-99.1 (EXHIBIT 99.1) --- EX-99.1 2 ex_664873.htm EXHIBIT 99.1 ex_664873.htm Exhibit 99.1 Cohu Reports First Quarter 2024 Results ● First quarter revenue $107.6 million, approximately 66% recurring ● Gross margin of 45.8%; non-GAAP gross margin of 46.0% ● Sense+ system with μ -sense selected for testing next-generation high fidelity microphones","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/21535/000143774924014369/0001437749-24-014369-index.htm","confidence":0.75,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first fiscal quarter ended March 30, 2024"},{"label":"Revenue","value":"$107.6 million"},{"label":"Net income","value":"$14.6 million or $0.31 per share"},{"label":"EPS","value":"$0.31 per share"},{"label":"Result","value":"reported results"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}