COHU INC (COHU) — Quarterly Report

Key Insights

• The filing date of May 1, 2026 with a quarter end of March 28, 2026 indicates this is Q1 2026 results for Cohu Inc, a semiconductor test and inspection equipment company serving the critical semiconductor industry.
• The company maintains active hedging programs across multiple foreign currencies (Swiss Franc, Euro, Japanese Yen, South Korean Won) and derivative instruments (capped call transactions, foreign exchange forwards), indicating significant international operations and treasury risk management.
• Presence of equity incentive programs including performance shares, restricted stock units, and employee stock options under the 2005 Equity Incentive Plan suggests ongoing talent retention focus in a competitive semiconductor equipment market.
• The filing shows detailed fair value measurement disclosures with Level 1, 2, and 3 inputs across various investment categories (US Treasuries, corporate debt, asset-backed securities, money market funds), indicating a diversified and actively managed investment portfolio.