# SEMTECH CORP (SMTC) FY2027 YTD Q2 P&L / Income Statement

- Company: SEMTECH CORP (SMTC)
- Period: 2026-01-26 to 2026-07-26
- Filing: Q2 FY2027 10-Q, filed 2026-08-26, accession number 0000088941-26-000034
- Page: https://plicit.ai/financials/smtc/fy2027-ytd-q2-income-statement
- Chart image: https://plicit.ai/charts/smtc-fy2027-ytd-q2-income-statement-sankey.png

## Chart details: Revenue by Business Segment

Income statement for 2026-01-26 through 2026-07-26. View: Business segment. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Net sales**: 632,889,000 US dollars
- **Cost of sales**: 297,661,000 US dollars
- **Gross profit**: 335,228,000 US dollars
- **Total operating expenses, net**: 253,665,000 US dollars
- **Operating income (loss)**: 81,563,000 US dollars
- **Other income (expense), net (calculated)**: negative 1,845,000 US dollars
- **Income (loss) before taxes and equity method income (loss)**: 79,718,000 US dollars
- **(Benefit) provision for income taxes**: negative 101,249,000 US dollars
- **Net income (loss)**: 186,684,000 US dollars
- **Signal Integrity**: 228,176,000 US dollars
- **Analog Mixed Signal and Wireless**: 218,107,000 US dollars
- **IoT Systems and Connectivity**: 186,606,000 US dollars
- **Product development and engineering**: 118,146,000 US dollars
- **Goodwill impairment**: 0 US dollars
- **Intangible amortization**: 724,000 US dollars
- **Selling, general and administrative**: 133,930,000 US dollars
- **Restructuring**: 865,000 US dollars
- **Equity method income (loss)**: 5,717,000 US dollars. Reported below-tax contribution to net income.

### 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, plus the explicitly reported below-tax contributions, equals net income.