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FormFactor (NASDAQ: FORM) — Q2 FY2026 Filed vs Announced

The Q2 10-Q has filed. The read-through pre-committed to replacing itself with a reconciliation of the announced press-release figures against the filed XBRL — published whichever way it came out. This is that reconciliation.

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Filed — 10-Q XBRL

These Q2 FY2026 figures are now filed, tagged XBRL facts, extracted from FormFactor's Q2 10-Q () — the quarter ended 2026-06-27. They are compared here against the announced figures from the Q2 earnings release (8-K Item 2.02 EX-99.1, ).

Phases 1–3 remain frozen as-of 2026-07-21 and were not refreshed by this build. This page is a freeze extension — new files only, its own as-of date. No existing series was re-pulled or re-stamped; a structural freeze-integrity check in validate_q2_filed.py verifies it.

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Q2 FY2026 as filed

GAAP, from the 10-Q XBRL. Sequential change vs the frozen Q1 FY2026 series (also XBRL).

Announced vs filed — every compared line

Announced = 8-K EX-99.1 (furnished 2026-07-29). Filed = 10-Q XBRL (filed 2026-08-04). $M except margins (%) and EPS ($/share).

The gross-profit walk — on filed figures

Phase 2 method: Δgross profit splits into a revenue effect (Δrevenue × prior-quarter GM%) and a margin effect (ΔGM% × current revenue). Applied to the filed Q1→Q2 numbers.

Filed matches announced to the dollar — the same $44.1M gain, margin over volume

Q1 → Q2 FY2026 gross profit, $M, GAAP as filed

Gross-profit walk — data table

What the filing resolved

The read-through flagged one open question for the 10-Q. Here is how it landed.

Data & method

Two SEC sources, both cited. Filed — Q2 FY2026 10-Q XBRL instance, accession , filed 2026-08-04. Announced — Q2 FY2026 8-K Item 2.02 EX-99.1 earnings release, accession , furnished 2026-07-29. Both were pulled from EDGAR by src/ingest_q2_filed.py; no figure on this page was hand-entered.
GAAP vs non-GAAP asymmetry. XBRL carries GAAP only. The company's non-GAAP gross margin has no filed counterpart, so it is shown as not_comparable rather than compared — the asymmetry is part of the story, not an omission.
Gross margin is computed from filed line items (filed gross profit ÷ filed revenue), and matched against the release's stated GAAP gross margin. The walk uses the same decomposition as the Phase 2 margins page; the two components sum to the change in gross profit, to the rounding.
The frozen dataset was not refreshed. Phases 1–3 stay exactly as frozen 2026-07-21. This build added only new files (q2filed_*, announced_q2_fy2026.json, fact_q2_filed.csv, this page) and appended the two new restructuring tags to tag_mapping.csv. A freeze-integrity check (validation_report_q2_filed.md) hashes the pre-existing data against git HEAD and fails the build on any change.
Source. SEC EDGAR, FormFactor CIK 0001039399. Q1 comparatives from the frozen Phase 1 dataset (Q1 10-Q XBRL).

Built from public SEC filings (10-Q XBRL and an 8-K earnings-release exhibit). Phases 1–3 remain frozen as-of 2026-07-21. Independent portfolio project — not affiliated with, endorsed by, or based on any non-public information from FormFactor or any company shown. Not investment advice.