---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-24-032792"
form_type: "8-K"
ticker: "COHU"
cik: "0000021535"
company_name: "COHU INC"
filed_at: "2024-10-31T23:59:59+00:00"
generated_at: "2026-05-30T07:42:44.910269+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Cohu Q3 revenue $95.3M (down 37% YoY); GAAP EPS -$0.39 vs +$0.08 prior year

## Summary
- Net sales $95.3M, down from $150.8M in Q3 FY2023; GAAP loss $18.1M ($0.39/share) vs prior-year income $3.9M ($0.08/share).
- Non-GAAP loss $3.8M ($0.08/share) compared to non-GAAP income $16.9M ($0.35/share) a year ago.
- Recurring revenue ~67% of sales; sequential order growth with recurring up 8% QoQ.
- Cash and investments $269.2M; repurchased 315K shares for $8.1M in Q3.
- Q4 FY2024 revenue guidance $95M +/- $7M; CEO highlights Diamondx wins and inspection expansion.

## SEC filing metadata
- accession: 0001437749-24-032792
- form_type: 8-K
- ticker: COHU
- cik: 0000021535
- company_name: COHU INC
- filed_at: 2024-10-31T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/21535/000143774924032792/0001437749-24-032792-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/21535/000143774924032792/cohu20241030_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-24-032792
- JSON: https://secwatch.observer/filing/0001437749-24-032792.json
- Plain text: https://secwatch.observer/filing/0001437749-24-032792.txt

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