AllSight
LASR · SEMICONDUCTORS & RELATED DEVICES · 8-K · Item 2.02 · Aug 6, 2026

Revenue and adjusted EPS beat estimates; supply-chain delays cloud Q3

NLIGHT, INC. (LASR) — AllSight decodes this SEC 8-K in plain English, versus what the market expected.

The quarter cleared a raised market bar. Revenue reached $82.6 million versus the published consensus of approximately $78.6 million, while non-GAAP diluted EPS was $0.15 versus an expected $0.11. That also exceeded the company’s prior Q2 revenue outlook of $75 million to $81 million.

MetricQ2 2026Q2 2025Market expectation / prior guide
Revenue$82.6M$61.7MConsensus ~$78.6M
GAAP diluted EPS$(0.02)$(0.07)
Non-GAAP diluted EPS$0.15$(0.06)Consensus ~$0.11
Gross margin31.1%29.9%Prior guide: 29%-33%
Adjusted EBITDA$10.7M$5.6MPrior guide: $8M-$12M
Operating cash flow, six months$30.4M$(1.4)M

The beat was driven mainly by Products, not just development work. Products revenue rose 45.4% to $59.4 million, with Products gross margin improving to 41.2%; Aerospace and Defense revenue increased 40.8% to $57.3 million. Development revenue grew more modestly, while its 5.6% gross margin was sharply below the prior-year 13.1% level. (Segment results — Products and Development; Market verticals)

Profitability improved materially, but the quality of earnings remains mixed. GAAP operating loss narrowed to $3.6 million from $4.2 million, and adjusted EBITDA nearly doubled to $10.7 million. However, stock-based compensation rose to $11.0 million in the quarter and $21.8 million through six months, exceeding the reported net loss and accounting for much of the difference between GAAP and non-GAAP results. (Income Statement; Adjusted EBITDA reconciliation; Stock-based compensation table)

The next-quarter guide is broadly above the old expectation but includes a meaningful execution problem. Q3 revenue guidance has a $70 million midpoint, roughly in line with the available $69.9 million consensus estimate, but management says approximately $17 million of product revenue expected to ship in Q3 is being pushed into later quarters because of supply-chain challenges. Gross margin is guided to 24%-30% and adjusted EBITDA to $1 million-$7 million, both implying a sharp sequential slowdown from Q2, largely because of mix and delayed product shipments. (Q3 2026 outlook)

Net read: a genuine Q2 beat, tempered by weaker near-term visibility. The filing improves the current earnings picture through stronger-than-expected revenue, solid Products margins, and much better cash generation; the offset is that the supply-chain issue makes the Q3 outlook less clean than the headline beat suggests. (Cash Flow statement; Q3 2026 outlook)

Read the original 8-K on SEC EDGAR ↗
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