# PENGUIN SOLUTIONS, INC. (PENG) FY2026 Q3 P&L / Income Statement

- Company: PENGUIN SOLUTIONS, INC. (PENG)
- Period: 2026-02-28 to 2026-05-29
- Filing: Q3 FY2026 10-Q, filed 2026-07-07, accession number 0001616533-26-000043
- Page: https://plicit.ai/financials/peng/fy2026-q3-income-statement
- Chart image: https://plicit.ai/charts/peng-fy2026-q3-income-statement-sankey.png

## Chart details: Revenue by Business Segment

Income statement for 2026-02-28 through 2026-05-29. View: Business segment. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Total net sales**: 478,713,000 US dollars
- **Total cost of sales**: 345,499,000 US dollars
- **Gross profit**: 133,214,000 US dollars
- **Total operating expenses**: 82,351,000 US dollars
- **Operating income**: 50,863,000 US dollars
- **Total non-operating (income) expense**: 2,835,000 US dollars
- **Income before taxes**: 53,698,000 US dollars
- **Income tax provision**: 7,515,000 US dollars
- **Net income**: 46,183,000 US dollars
- **Advanced Computing**: 137,583,000 US dollars
- **Integrated Memory**: 275,067,000 US dollars
- **Optimized LED**: 66,063,000 US dollars
- **Research and development**: 21,984,000 US dollars
- **Selling, general and administrative**: 59,404,000 US dollars
- **Impairment of goodwill**: 0 US dollars
- **Other operating expense**: 963,000 US dollars
- **Advanced Computing costs (calculated)**: 133,680,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Integrated Memory costs (calculated)**: 212,879,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Optimized LED costs (calculated)**: 61,987,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.
- **Reconciling items (calculated)**: 19,304,000 US dollars. Segment revenue less segment operating income; it includes cost of revenue and operating expenses.

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.
- Of which attributable to PENGUIN SOLUTIONS, INC.: $44.69 M; to noncontrolling interests: $1.49 M.