Cohu, Inc. — Earnings Quality Grade C
COHU · Technology
Some red flags
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 88 days, change +4 days YoY
AR outpaced revenue for 2 consecutive years
Revenue 12.7%, CFFO 1040.8%. Cash follows revenue
Expense Quality
Inventory -9.1% vs COGS 17.1%. Normal
CapEx growth 97.1% is >2x revenue growth 12.7%
SG&A/Gross Profit = 63.8%. Normal
Gross margin 42.7%, change -2.1pp. Stable
Cash Flow Quality
CFFO/NI = -0.43. Below 1.0
FCF $0.0B, FCF/NI = -0.14
Accruals ratio = -8.5%. Low accruals
Cash $0.5B covers debt $0.3B
Balance Sheet Health
Goodwill+Intangibles $0.4B = 46% of equity
Interest coverage = -29.0x (<2x). Financial stress
Other assets -21.3% vs revenue 12.7%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions negative for 2/3 years
Goodwill+Intangibles change 5% YoY. Normal
Manipulation Score
M-Score = -3.51 (< -2.22). Unlikely manipulator
Portfolio monitoring
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Beneish M-Score
Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25