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ESTA · ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES · 8-K · Item 2.02 · Aug 6, 2026

Revenue beat and guidance rose, but EPS missed as cash burn persists

ESTABLISHMENT LABS HOLDINGS INC. (ESTA) — AllSight decodes this SEC 8-K in plain English, versus what the market expected.

The quarter cleared the main revenue hurdle but missed on EPS. Published consensus was roughly $65.7 million of revenue and a $0.31–$0.34 adjusted loss per share; revenue came in at $67.5 million, while GAAP loss per share was $0.39.

MetricQ2 2026Q2 2025Market expectation / comparison
Revenue$67.5M$51.3MConsensus ~$65.7M
Gross margin70.6%68.8%Improved year over year
Loss from operations$(4.3)M$(14.1)MNarrower loss
Net loss per share$(0.39)$(0.57)Consensus roughly $(0.31)–$(0.34)
Adjusted EBITDA$3.7M$(8.5)MSecond consecutive positive quarter
Net cash used in operations, six months$(20.9)M$(39.5)MCash burn improved, but remained substantial
Cash and equivalents$71.2M$75.6M at Dec. 31, 2025Down $4.4M year to date
Note payable$261.7M$247.5M at Dec. 31, 2025Debt increased

Underlying operating leverage was better than the headline loss suggests. Revenue grew 31.7% year over year, led in part by Motiva USA revenue rising to $24.7 million from $10.3 million, while gross margin expanded to 70.6% (Financial Highlights). Excluding $2.2 million of refinancing and restructuring charges, operating expenses rose only 2.0%, leaving the company with a much narrower operating loss of $4.3 million versus $14.1 million a year earlier (Financial Highlights; Reconciliation of EBITDA and Adjusted EBITDA).

The profitability milestone was real but not equivalent to cash profitability. Adjusted EBITDA reached $3.7 million versus negative $8.5 million last year, but the measure excludes stock compensation, foreign-currency effects, refinancing costs and restructuring charges (Reconciliation of EBITDA and Adjusted EBITDA). GAAP net loss was still $11.7 million, and six-month operating cash flow remained negative $20.9 million (Income Statement; Cash Flow statement).

The raised full-year revenue outlook is the clearest positive change versus the prior setup. Management said it was raising full-year revenue guidance, but this filing does not provide the new range, so the magnitude of the increase cannot be measured from the 8-K. The prior published range was $266.5 million–$268.5 million, versus consensus near $265.1 million, meaning the market already expected a relatively strong outlook before this release.

Net, this was modestly better than expected rather than a clean beat. Strong revenue, higher margins, positive adjusted EBITDA and raised guidance outweigh the EPS miss, but increased debt, $7.0 million of quarterly interest expense and continued cash consumption limit the quality of the improvement (Income Statement; Balance Sheet; Cash Flow statement).

Read the original 8-K on SEC EDGAR ↗
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