Company: COHU
Filing Date: 2025-08-01
Form Type: 10-Q
Source: 0001437749-25-024281
Chunk: 6

Company: COHU INC
Filing Date: 2025-08-01
Form: 10-Q
Item: Item 1
Chunk 6
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			26,385

			Pension curtailment gain

			(1,530
			)

			-

			Share-based compensation expense

			11,905

			10,211

			Non-cash inventory related charges

			3,472

			1,980

			Deferred income taxes

			(2,572
			)

			(1,243
			)

			Changes in accrued retiree medical benefits

			319

			139

			Changes in other accrued liabilities

			(169
			)

			(503
			)

			Changes in other assets

			(273
			)

			(4,878
			)

			Amortization of cloud-based software implementation costs

			1,418

			1,418

			Impairment charge related to equity investment

			-

			966

			Mark to market adjustment to contingent consideration

			(1,700
			)

			-

			Amortization of debt discounts and issuance costs

			-

			8

			Operating lease right-of-use assets

			2,998

			3,202

			Changes in assets and liabilities, excluding effects from acquisitions:

			Customer advances

			(958
			)

			(1,794
			)

			Accounts receivable

			4,586

			19,543

			Inventories

			1,153

			6,022

			Other current assets

			(8,797
			)

			(12,050
			)

			Accounts payable

			14,646

			(11,994
			)

			Deferred profit

			1,317

			(240
			)

			Income taxes payable

			3,453

			(3,099
			)

			Accrued compensation, warranty and other liabilities

			1,631

			(12,918
			)

			Current and long-term operating lease liabilities

			(3,468
			)

			(3,215
			)

			Net cash provided by (used in) operating activities

			5,865

			(12,868
			)