COHU, INC. (COHU) FY2026 Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-03-29 to 2026-06-27

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COHU, INC. cash flow reconciliation, Mar 29, 2026 through Jun 27, 2026One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash. Intermediate calculation bars are lighter gray. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Orange marks positive customer-advance and deferred-revenue changes that add to operating cash in the reconciliation. These are net changes, not gross customer receipts. Negative changes are neutral reconciliation adjustments; they do not by themselves identify cash payments. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Free cash flow is a separate comparison, not an added cash flow. Read chart description and values below for full signed amounts, including zero items.Accounts payable → operating reconciliation: $14,115,000.00Depreciation and amortization → operating reconciliation: $10,416,000.00Share-based compensation expense → operating reconciliation: $6,593,000.00Accrued compensation, warranty and other liabilities → operating reconciliation: $6,083,000.00Other current assets → operating reconciliation: $4,950,000.00Inventory related charges → operating reconciliation: $3,187,000.00Deferred profit → operating reconciliation: $1,523,000.00Operating lease right-of-use assets → operating reconciliation: $1,503,000.00Amortization of cloud-based software implementation costs → operating reconciliation: $730,000.00Amortization of debt discounts and issuance costs → operating reconciliation: $438,000.00Income taxes payable → operating reconciliation: $429,000.00(Gain) loss from sale of property, plant and equipment → operating reconciliation: $56,000.00operating reconciliation → Net cash from operating activities: $10,441,000.00operating reconciliation → Net income (loss): $159,000.00operating reconciliation → Accounts receivable, net: $21,702,000.00operating reconciliation → Inventories: $13,363,000.00operating reconciliation → Deferred income taxes: $1,743,000.00operating reconciliation → Current and long-term operating lease liabilities: $905,000.00operating reconciliation → Net accretion on investments: $822,000.00operating reconciliation → Customer advances: $324,000.00operating reconciliation → Changes in accrued retiree medical benefits: $268,000.00operating reconciliation → Changes in other assets: $229,000.00operating reconciliation → Changes in other accrued liabilities: $67,000.00Repurchases of common stock, net → financing reconciliation: $1,152,000.00Proceeds from revolving line of credit, revolving credit facility and convertible notes → financing reconciliation: $525,000.00financing reconciliation → Net cash from financing activities: $1,310,000.00financing reconciliation → Repayments of long-term debt: $367,000.00Net cash used in investing activities → investing reconciliation: $852,000.00Sales and maturities of short-term investments → investing reconciliation: $62,749,000.00Settlement of net investment hedge → investing reconciliation: $1,414,000.00investing reconciliation → Purchases of short-term investments: $62,713,000.00investing reconciliation → Purchases of property, plant and equipment: $2,302,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $210,941,000.00Net cash from operating activities → Cash sources and uses: $10,441,000.00Net cash from financing activities → Cash sources and uses: $1,310,000.00Cash sources and uses → Exchange-rate effect: $2,232,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $219,608,000.00Cash sources and uses → Net cash used in investing activities: $852,000.00Pension curtailment gain: $0.00Deferred profit: $1,523,000.00Deferred profit+$1.52 MShare-based compensation expense: $6,593,000.00Stock-based compensation+$6.59 MIncome taxes payable: $429,000.00Income taxes payable+$429.00 KInventory related charges: $3,187,000.00Inventory related charges+$3.19 MAccrued compensation, warranty and other liabilities: $6,083,000.00Accrued comp, warranty & other+$6.08 MDeferred income taxes: -$1,743,000.00Deferred income taxes−$1.74 MCurrent and long-term operating lease liabilities: -$905,000.00Operating lease liabilities−$905.00 KChanges in accrued retiree medical benefits: -$268,000.00Pension & postretirement expense−$268.00 KChanges in other accrued liabilities: -$67,000.00Other accrued liabilities−$67.00 KChanges in other assets: -$229,000.00Other noncurrent assets−$229.00 KAmortization of cloud-based software implementation costs: $730,000.00Cloud-computing amortization+$730.00 KChange in fair value of contingent consideration liability: $0.00Amortization of debt discounts and issuance costs: $438,000.00Debt cost amortization+$438.00 KOperating lease right-of-use assets: $1,503,000.00Operating lease right-of-use+$1.50 MNet income (loss): -$159,000.00Net income (loss)−$159.00 KCustomer advances: -$324,000.00Deferred revenue−$324.00 KAccounts receivable, net: -$21,702,000.00Accounts receivable−$21.70 MNet accretion on investments: -$822,000.00Investment discount & premium−$822.00 KInventories: -$13,363,000.00Inventories−$13.36 M(Gain) loss from sale of property, plant and equipment: $56,000.00PP&E disposal gain & loss+$56.00 KOther current assets: $4,950,000.00Other current assets+$4.95 MDepreciation and amortization: $10,416,000.00Depreciation & amortization+$10.42 MAccounts payable: $14,115,000.00Accounts payable+$14.12 MNet cash from operating activities: $10,441,000.00Operating cash+$10.44 Moperating reconciliation: $50,023,000.00Repayments of long-term debt: -$367,000.00Long-term debt repaid−$367.00 KAcquisition of treasury stock: $0.00Payments on current and long-term finance lease liabilities: $0.00Repurchases of common stock, net: $1,152,000.00Repurchases of common stock, net+$1.15 MProceeds from revolving line of credit, revolving credit facility and convertible notes: $525,000.00Credit line borrowings+$525.00 KNet cash from financing activities: $1,310,000.00Financing cash+$1.31 Mfinancing reconciliation: $1,677,000.00Settlement of net investment hedge: $1,414,000.00Investing hedges, net+$1.41 MPurchases of property, plant and equipment: -$2,302,000.00PP&E purchases−$2.30 MCash received from sale of property, plant and equipment: $0.00Payment for purchase of business, net of cash received - Tignis, Inc: $0.00Purchases of short-term investments: -$62,713,000.00Short-term investment purchases−$62.71 MSales and maturities of short-term investments: $62,749,000.00AFS securities proceeds+$62.75 MNet cash used in investing activities: -$852,000.00. Cash required to fund net payments.Investing cash−$852.00 Kinvesting reconciliation: $65,015,000.00Cash sources and uses: $222,692,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $210,941,000.00Beginning cash$210.94 MEnding cash: Cash, cash equivalents, and restricted cash: $219,608,000.00Ending cash$219.61 MExchange-rate effect: -$2,232,000.00FX effect−$2.23 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsNet loss −$159.00K + net operating adjustments $10.60M = operating cash +$10.44MFree cash flow$8.14 MOperating cash − cash spent on PP&ECash flow / Net incomeNot meaningfulOperating cash flow ÷ net incomeNet cash change+$8.67 MEnding cash − beginning cash
Chart details

COHU, INC. cash flow reconciliation, Mar 29, 2026 through Jun 27, 2026

Cash flows for Mar 29, 2026 through Jun 27, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Mar 28, 2026. Ending cash: Jun 27, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Mar 28, 2026
210,941,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
10,441,000 US dollars. Net cash provided.
Net income (loss)
negative 159,000 US dollars
Pension curtailment gain
0 US dollars
Deferred profit
1,523,000 US dollars
Share-based compensation expense
6,593,000 US dollars
Income taxes payable
429,000 US dollars
Inventory related charges
3,187,000 US dollars
Accrued compensation, warranty and other liabilities
6,083,000 US dollars
Deferred income taxes
negative 1,743,000 US dollars
Current and long-term operating lease liabilities
negative 905,000 US dollars
Changes in accrued retiree medical benefits
negative 268,000 US dollars
Changes in other accrued liabilities
negative 67,000 US dollars
Changes in other assets
negative 229,000 US dollars
Amortization of cloud-based software implementation costs
730,000 US dollars
Change in fair value of contingent consideration liability
0 US dollars
Amortization of debt discounts and issuance costs
438,000 US dollars
Operating lease right-of-use assets
1,503,000 US dollars
Customer advances
negative 324,000 US dollars
Accounts receivable, net
negative 21,702,000 US dollars
Net accretion on investments
negative 822,000 US dollars
Inventories
negative 13,363,000 US dollars
(Gain) loss from sale of property, plant and equipment
56,000 US dollars
Other current assets
4,950,000 US dollars
Depreciation and amortization
10,416,000 US dollars
Accounts payable
14,115,000 US dollars
Investing activities
negative 852,000 US dollars. Net cash used.
Settlement of net investment hedge
1,414,000 US dollars
Purchases of property, plant and equipment
negative 2,302,000 US dollars
Cash received from sale of property, plant and equipment
0 US dollars
Payment for purchase of business, net of cash received - Tignis, Inc
0 US dollars
Purchases of short-term investments
negative 62,713,000 US dollars
Sales and maturities of short-term investments
62,749,000 US dollars
Financing activities
1,310,000 US dollars. Net cash provided.
Repayments of long-term debt
negative 367,000 US dollars
Acquisition of treasury stock
0 US dollars
Payments on current and long-term finance lease liabilities
0 US dollars
Repurchases of common stock, net
1,152,000 US dollars
Proceeds from revolving line of credit, revolving credit facility and convertible notes
525,000 US dollars
Operating adjustment reconciliation
50,023,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
financing gross reconciliation
1,677,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
65,015,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
negative 2,232,000 US dollars
Ending cash on Jun 27, 2026
219,608,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
222,692,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
8,667,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
Not meaningful. Operating cash flow divided by reconciliation net income for the same period. The ratio is not meaningful when net income is zero or negative.
Operating cash flow
10,441,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
2,302,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
8,139,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

Chart connections

  • Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
  • Financing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Investing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Operating reconciliation adjustments are not all independent cash receipts.
  • Net loss −$159.00K + net operating adjustments $10.60M = operating cash +$10.44M. The loss reduces the earnings basis of the reconciliation; it is not a cash payment. The signed loss remains a deduction at the operating reconciliation junction.
  • Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
  • The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 10,441,000 US dollars minus 2,302,000 US dollars equals 8,139,000 US dollars.
COHU, INC. (COHU) FY2026 Q2 Statement of Cash Flows Sankey chart
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