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DIOD · SEMICONDUCTORS & RELATED DEVICES · 8-K · Item 2.02 · Aug 11, 2026

The real surprise is Q3: Diodes is accelerating beyond the rebound

Beatpartly known
Adjusted EPS $0.70 vs published consensus ~$0.62; revenue $445.5M vs ~$444M consensus
DIODES INC /DEL/ (DIOD) — AllSight decodes this SEC 8-K in plain English, versus what the market expected.

The quarter was a modest beat, not a shock. Revenue reached $445.5 million versus published expectations of roughly $444 million, while adjusted EPS was $0.70 against approximately $0.62 consensus. That is better than expected, but the revenue outperformance was narrow; the bigger upside came through profitability.

MetricQ2 2026Q2 2025Q1 2026 / expectation
Revenue$445.5M (Financial Results)$366.2M (Financial Results)$405.5M; ~$444M consensus
GAAP diluted EPS$1.00 (Financial Results)$0.99 (Financial Results)$0.32 (Financial Results)
Adjusted diluted EPS$0.70 (Financial Results)$0.32 (Financial Results)$0.43 (Financial Results); ~$0.62 consensus
GAAP gross margin33.1% (Financial Results)31.5% (Financial Results)31.8% (Financial Results)
Q3 revenue guide~$510M ±3% (Business Outlook)Q2 guide was ~$435M ±3%
Q3 adjusted EPS guide$1.05 ±$0.10 (Business Outlook)

Underlying earnings improved sharply, even after stripping out investment gains. Adjusted EPS rose to $0.70 from $0.43 sequentially and $0.32 a year earlier, while gross margin expanded to 33.1%. The result reflects real operating leverage from higher utilization and cost controls, although GAAP earnings were boosted by a $20 million unrealized investment gain that is not part of recurring operations (Financial Results).

The forward signal is stronger than the headline beat. Management guided Q3 revenue to approximately $510 million, or 14% sequential growth at the midpoint, with gross margin rising to 35% and adjusted EPS of $1.05 ±$0.10 (Business Outlook). No dependable published Q3 consensus was available in the provided market data, so this is best judged against the prior $435 million Q2 midpoint: the guide implies a meaningful acceleration rather than merely sustaining the current recovery.

AI, automotive, and industrial are carrying the acceleration, but communications remains a drag. Computing revenue rose 33% year over year, automotive increased more than 37%, and industrial grew more than 24%; communications declined approximately 3% year over year, particularly in Chinese smartphones (End-market results). Channel inventory also fell below the company’s normal 11-to-14-week range, which supports the claim that the growth is not simply distributor loading (Question-and-answer section).

The net read is narrowly positive because the beat is small but the trajectory improved. The Q2 result was already partly telegraphed by prior guidance for roughly $435 million of revenue and $0.60 adjusted EPS, so much of the recovery was known. The incremental information is the stronger-than-expected operating leverage and the unusually robust Q3 outlook, balanced against continued communications weakness and the one-time investment gain in GAAP earnings (Prior-quarter outlook; Financial Results).

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