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COHUCohu, Inc.
$59.27$2.8B
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  3. COHU
  4. Financial Ratios

Cohu, Inc. (COHU) Financial Ratios

Latest Ratios: P/E Ratio -37.3x · EV/EBITDA N/A · ROE -9.0%. (1996–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

COHU Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$2.8B$1.1B$1.3B$1.7B$1.6B$1.8B$1.6B$940M$511M$635M$382M
Enterprise Value$2.9B$1.2B$1.1B$1.5B$1.4B$1.7B$1.8B$1.2B$699M$509M$286M
P/E Ratio →-37.28——59.9816.1911.02———19.25126.36
P/S Ratio6.152.423.132.671.922.082.551.611.131.801.35
P/B Ratio3.531.401.471.791.682.093.171.950.942.201.62
P/FCF259.44102.25—19.9015.9421.4952.19—17.3318.8618.11
P/OCF87.8734.63453.0416.7513.8618.8532.6154.4614.8315.9715.56

P/E links to full P/E history page with 30-year chart

COHU EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—2.722.672.381.751.912.862.001.551.441.01
EV / EBITDA———16.278.306.7832.46178.39—10.8621.25
EV / EBIT———32.0311.3312.8585.09—87.6413.5052.53
EV / FCF—114.58—17.7114.5319.7958.51—23.7215.1313.55

COHU Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin34.5%34.5%44.8%47.6%47.1%43.6%43.3%39.4%39.5%40.7%35.4%
Operating Margin-13.3%-13.3%-17.8%6.8%15.4%22.7%0.5%-9.0%-6.6%10.7%1.1%
Net Profit Margin-16.4%-16.4%-17.4%4.4%11.9%18.9%-2.2%-11.9%-7.1%9.3%1.1%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE-9.0%-9.0%-7.7%3.0%10.7%24.0%-2.8%-13.5%-7.7%12.5%1.3%
ROA-6.6%-6.6%-6.5%2.4%7.8%14.2%-1.3%-6.3%-4.1%8.6%0.9%
ROIC-5.7%-5.7%-7.5%4.2%12.3%20.9%0.3%-5.4%-5.0%18.7%1.7%
ROCE-5.9%-5.9%-7.3%4.1%11.8%20.3%0.4%-5.5%-4.6%12.3%1.1%

COHU Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.460.460.020.060.110.160.670.790.650.03—
Debt / EBITDA———0.630.600.586.1758.37—0.19—
Net Debt / Equity—0.17-0.22-0.20-0.15-0.160.380.470.35-0.43-0.41
Net Debt / EBITDA———-2.01-0.81-0.583.5134.65—-2.67-7.14
Debt / FCF—12.34—-2.18-1.42-1.706.32—6.39-3.72-4.55
Interest Coverage-29.42-29.42-116.3313.9730.1020.591.55-2.511.60698.61—

COHU Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio6.886.886.276.184.753.902.782.953.023.493.57
Quick Ratio5.695.694.614.673.703.061.962.082.152.762.91
Cash Ratio4.444.443.083.252.401.970.971.051.031.831.86
Asset Turnover—0.360.400.550.660.700.580.540.400.840.82
Inventory Turnover2.302.301.562.142.533.112.532.701.963.374.00
Days Sales Outstanding—87.6483.2371.4979.1079.3587.1980.04120.6173.6081.54

COHU Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield——————0.3%1.0%1.4%1.0%1.7%
Payout Ratio—————————20.0%209.0%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield———1.7%6.2%9.1%———5.2%0.8%
FCF Yield0.4%1.0%—5.0%6.3%4.7%1.9%—5.8%5.3%5.5%
Buyback Yield0.3%0.7%2.1%1.4%3.2%0.4%0.0%0.0%1.8%0.0%0.1%
Total Shareholder Yield0.3%0.7%2.1%1.4%3.2%0.4%0.3%1.0%3.1%1.0%1.8%
Shares Outstanding—$47M$47M$48M$49M$48M$42M$41M$32M$29M$27M

Key Metrics

Growth RegimeAccelerating
ProfitabilityNegative
Balance SheetHealthy
Cash FlowBurning
Top Statement Risk

Fixed cost absorption failure

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Disconnected Multiples Amidst Cyclical Trough

According to current market data, Cohu trades at a forward P/E of 110.22, a valuation that appears disconnected from its recent negative earnings trajectory and suggests investors are pricing in a significant, yet unproven, recovery in the semiconductor test equipment cycle relative to historical norms.

The elevated forward P/E multiple indicates that the market is assigning a premium to future earnings potential rather than current fundamental performance. This valuation approach warrants caution, as it assumes a rapid return to profitability that may be delayed by the company's persistent inability to absorb fixed costs during the current industry downturn.

Capital Efficiency Decay During Downturn

As reported in financial statements, Cohu's ROIC has trended into negative territory, reaching -1.1% in 2026Q1, which reflects a clear decay in the company's ability to generate returns on invested capital compared to the more stable performance observed in previous fiscal periods.

The consistent decline in ROIC suggests that the capital deployed for the Xcerra acquisition and subsequent operational maintenance is currently failing to produce economic value. Investors should monitor whether management can pivot toward higher-margin software analytics to reverse this trend, as the current reliance on hardware-heavy revenue streams appears to be eroding shareholder value.

Working Capital Drag on Liquidity

Based on the provided quarterly data, Cohu's cash conversion cycle remains highly volatile, with DIO levels reaching 149 days in 2025Q4, indicating that the company is struggling to manage its inventory efficiently compared to its historical performance and industry peers.

The extended duration of the cash conversion cycle suggests that capital is being trapped in inventory, likely due to the specialized nature of its thermal interface products and the cyclical nature of OSAT demand. This inefficiency limits the company's ability to self-fund operations, forcing a greater reliance on external financing during periods of low utilization.

Misapplication of P/S Valuation Metric

The price-to-sales ratio is frequently misapplied to Cohu's business model, as it obscures the company's high fixed-cost structure and the significant lag between hardware shipments and revenue recognition, which can artificially inflate top-line figures without reflecting actual cash-generative capacity.

Investors should prioritize free cash flow and operating margin metrics over P/S, as the latter fails to account for the high cost of maintaining technological relevance in the semiconductor test space. Relying on P/S risks overestimating the company's value during cyclical peaks while ignoring the underlying operational leverage risks that become apparent during industry contractions.

Download Financial Ratios Data

Includes 30+ ratios · 30 years · Updated daily

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COHU — Frequently Asked Questions

Quick answers to the most common questions about buying COHU stock.

What is Cohu, Inc.'s P/E ratio?

Cohu, Inc.'s current P/E ratio is -37.3x. The historical average is 30.8x.

What is Cohu, Inc.'s ROE?

Cohu, Inc.'s return on equity (ROE) is -9.0%. The historical average is 4.3%.

Is COHU stock overvalued?

Based on historical data, Cohu, Inc. is trading at a P/E of -37.3x. Compare with industry peers and growth rates for a complete picture.

What are Cohu, Inc.'s profit margins?

Cohu, Inc. has 34.5% gross margin and -13.3% operating margin.