---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-24-024102"
form_type: "8-K"
ticker: "COHU"
cik: "0000021535"
company_name: "COHU INC"
filed_at: "2024-07-31T23:59:59+00:00"
generated_at: "2026-05-31T14:34:16.265401+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Cohu Q2 FY2024 revenue $104.7M, GAAP loss $15.8M; guides Q3 sales ~$95M

## Summary
- Q2 net sales $104.7M vs $168.9M YoY; GAAP net loss $15.8M ($0.34 loss per share) vs income $10.6M ($0.22) YoY.
- Non-GAAP net loss $0.6M ($0.01 loss per share) vs income $22.9M ($0.48) YoY.
- Gross margin 44.8%; non-GAAP gross margin 45.1%.
- Announced multi-year estimated $100M win for test automation and inspection systems; launched Krypton and cStrider products.
- Q3 FY2024 sales guidance $95M +/- $5M; total cash $262.4M; repurchased 267K shares for $8.2M in Q2.

## SEC filing metadata
- accession: 0001437749-24-024102
- form_type: 8-K
- ticker: COHU
- cik: 0000021535
- company_name: COHU INC
- filed_at: 2024-07-31T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/21535/000143774924024102/0001437749-24-024102-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/21535/000143774924024102/cohu20240729_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-24-024102
- JSON: https://secwatch.observer/filing/0001437749-24-024102.json
- Plain text: https://secwatch.observer/filing/0001437749-24-024102.txt

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