Semtech Corp. Files Q1 2024 10-Q

Ticker: SMTC · Form: 10-Q · Filed: Jun 5, 2024 · CIK: 88941

Sentiment: neutral

Topics: 10-Q, financials, semiconductors

TL;DR

Semtech's Q1 2024 10-Q is in. Check financials.

AI Summary

Semtech Corp. filed its 10-Q for the period ending April 28, 2024, reporting on its financial performance. The company's fiscal year ends on January 26th. Key financial data and reporting periods are detailed within the filing.

Why It Matters

This filing provides investors with an update on Semtech Corp.'s financial health and operational performance for the first quarter of fiscal year 2024.

Risk Assessment

Risk Level: low — This is a routine quarterly financial filing with no immediate red flags.

Key Numbers

Key Players & Entities

FAQ

What is the reporting period for this 10-Q filing?

The reporting period for this 10-Q filing is April 28, 2024.

When does Semtech Corp.'s fiscal year end?

Semtech Corp.'s fiscal year ends on January 26th (0126).

What is the SEC file number for Semtech Corp.?

The SEC file number for Semtech Corp. is 001-06395.

What is the business address of Semtech Corp.?

The business address of Semtech Corp. is 200 Flynn Road, Camarillo, CA 93012-8790.

What is the SIC code for Semtech Corp.?

The Standard Industrial Classification (SIC) code for Semtech Corp. is 3674 (Semiconductors & Related Devices).

Filing Stats: 4,496 words · 18 min read · ~15 pages · Grade level 20 · Accepted 2024-06-05 16:58:34

Key Financial Figures

Filing Documents

- FINANCIAL INFORMATION

PART I - FINANCIAL INFORMATION 3

Financial Statements

ITEM 1. Financial Statements 4

Management's Discussion and Analysis of Financial Condition and Results of Operations

ITEM 2. Management's Discussion and Analysis of Financial Condition and Results of Operations 37

Quantitative and Qualitative Disclosures About Market Risk

ITEM 3. Quantitative and Qualitative Disclosures About Market Risk 46

Controls and Procedures

ITEM 4. Controls and Procedures 48

– OTHER INFORMATION

PART II – OTHER INFORMATION 49

Legal Proceedings

ITEM 1. Legal Proceedings 49

Risk Factors

ITEM 1A. Risk Factors 49

Unregistered Sales of Equity Securities and Use of Proceeds

ITEM 2. Unregistered Sales of Equity Securities and Use of Proceeds 49

Defaults Upon Senior Securities

ITEM 3. Defaults Upon Senior Securities 49

Mine Safety Disclosures

ITEM 4. Mine Safety Disclosures 49

Other Information

ITEM 5. Other Information 49

Exhibits

ITEM 6. Exhibits 50 2 Unless the context otherwise requires, the use of the terms "Semtech," the "Company," "we," "us" and "our" in this Quarterly Report on Form 10-Q refers to Semtech Corporation and, as applicable, its consolidated subsidiaries. This Quarterly Report on Form 10-Q may contain references to the Company's trademarks and to trademarks belonging to other entities. Solely for convenience, trademarks and trade names referred to in this Quarterly Report on Form 10-Q, including logos, artwork and other visual displays, may appear without the or TM symbols, but such references are not intended to indicate, in any way, that we will not assert, to the fullest extent under applicable law, our rights or the rights of the applicable licensor to these trademarks and trade names. We do not intend our use or display of other companies' trade names or trademarks to imply a relationship with, or endorsement or sponsorship of us by, any other company. Special Note Regarding Forward-Looking and Cautionary Statements This Quarterly Report on Form 10-Q contains "forward-looking statements" within the meaning of the "safe harbor" provisions of the Private Securities Litigation Reform Act of 1995, as amended, based on our current expectations, estimates and projections about our operations, industry, financial condition, performance, results of operations, and liquidity. Forward-looking statements are statements other than historical information or statements of current condition and relate to matters such as future financial performance, future operational performance, the anticipated impact of specific items on future earnings, and our plans, objectives and expectations. Statements containing words such as "may," "believe," "anticipate," "expect," "intend," "plan," "project," "estimate," "should," "will," "designed to," "projections," or "business outlook," or other similar expressions constitute forward-looking statements. Forward-looking statements involve known

- FINANCIAL INFORMATION

PART I - FINANCIAL INFORMATION

Financial Statements

ITEM 1. Financial Statements SEMTECH CORPORATION AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (in thousands, except per share data) (unaudited) Three Months Ended April 28, 2024 April 30, 2023 Net sales $ 206,105 $ 236,539 Cost of sales 104,232 122,738 Amortization of acquired technology 2,281 10,855 Total cost of sales 106,513 133,593 Gross profit 99,592 102,946 Operating expenses, net: Selling, general and administrative 52,269 57,780 Product development and engineering 41,604 50,601 Intangible amortization 307 4,882 Restructuring 2,269 1,563 Total operating expenses, net 96,449 114,826 Operating income (loss) 3,143 ( 11,880 ) Interest expense ( 23,229 ) ( 20,510 ) Interest income 542 1,069 Non-operating income (expense), net 400 ( 473 ) Investment impairments and credit loss reserves, net ( 1,109 ) ( 33 ) Loss before taxes and equity method income (loss) ( 20,253 ) ( 31,827 ) Provision (benefit) for income taxes 2,956 ( 2,417 ) Net loss before equity method income (loss) ( 23,209 ) ( 29,410 ) Equity method income (loss) 50 ( 7 ) Net loss ( 23,159 ) ( 29,417 ) Net loss attributable to noncontrolling interest — ( 2 ) Net loss attributable to common stockholders $ ( 23,159 ) $ ( 29,415 ) Loss per share: Basic $ ( 0.36 ) $ ( 0.46 ) Diluted $ ( 0.36 ) $ ( 0.46 ) Weighted-average number of shares used in computing loss per share: Basic 64,509 63,924 Diluted 64,509 63,924 The accompanying notes are an integral part of these interim unaudited condensed consolidated financial statements. 4 SEMTECH CORPORATION AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (in thousands) (unaudited) Three Months Ended April 28, 2024 April 30, 2023 Net loss $ ( 23,159 ) $ ( 29,417 ) Other comprehensive income (loss), net: Unrealized loss on foreign currency cash flow hedges, net ( 123 ) ( 123 ) Reclassifications of realized gain on foreign currency cash flow hedges, net, to net loss ( 22 ) (

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