UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of Earliest Event Reported): July 21, 2010
Cohu, Inc.
(Exact name of registrant as specified in its charter)
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| Delaware
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001-04298
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95-1934119 |
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| (State or other jurisdiction
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(Commission
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(I.R.S. Employer |
| of incorporation)
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File Number)
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Identification No.) |
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12367 Crosthwaite Circle, Poway,
California
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92064 |
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| (Address of principal executive
offices)
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(Zip Code) |
Registrant’s telephone number, including area code: 858-848-8100
Not Applicable
Former name or former address, if changed since last report
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the
filing obligation of the registrant under any of the following provisions:
o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
Item 2.02 Results of Operations and Financial Condition.
On July 21, 2010, Cohu, Inc. (the “Company”) issued a press release regarding its financial results
for the second fiscal quarter ended June 26, 2010. The Company’s press release is attached as
Exhibit 99.1 to this Current Report on Form 8-K and incorporated by reference herein.
The information in this Item 2.02 of this Current Report on Form 8-K and the Exhibit attached
hereto shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of
1934 (the “Exchange Act”) or otherwise subject to the liabilities of that section, nor shall it be
deemed incorporated by reference in any filing under the Securities Act of 1933 or the Exchange
Act, regardless of any general incorporation language in such filing.
In addition to financial results determined in accordance with generally accepted accounting
principles (“GAAP”), the earnings press release also contains financial information determined by
methods other than in accordance with GAAP. The Company’s management uses these non-GAAP measures
in their analysis of the Company’s performance. These non-GAAP financial measures adjust the
Company’s actual results prepared under GAAP to exclude charges and the related income tax effect
for share-based compensation, the amortization of acquired intangible assets, inventory step-up
adjustments and the deferred tax asset valuation allowance. These non-GAAP measures are not meant
as a substitute for GAAP, but are included solely for informational and comparative purposes. The
Company’s management believes that this information can assist investors in evaluating the
Company’s operational trends, financial performance, and cash generating capacity. Management
believes these non-GAAP measures allow investors to evaluate the Company’s financial performance
using some of the same measures as management. These disclosures should not be viewed as a
substitute for operating results determined in accordance with GAAP, nor are they necessarily
comparable to non-GAAP performance measures that may be presented by other companies.
Item 9.01 Financial Statements and Exhibits.
The exhibit listed below is being furnished with this Current Report on Form 8-K.
Exhibit No. — 99.1
Description — Second Quarter 2010 Earnings Release, dated July 21, 2010, of Cohu, Inc.