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    LWLG
    Earnings call· Jun 2026(Q2 FY26)

    Lightwave Logic Q2 FY26 earnings call LWLG

    Aug 11, 2026 Source

    Executive summary

    LightWave Logic Q2 FY26 — Advancing Commercialization with Foundry Progress and New Stage 3 Customer

    Lightwave Logic is progressing from technology development to commercialization, driven by strong AI demand for optical interconnects. The company is focused on advancing its electro-optic polymer technology through multiple foundry engagements and expanding its Stage 3 customer programs, with initial wafer deliveries and testing expected soon. Despite increasing operating expenses and net losses, a strong balance sheet provides financial flexibility to support future growth and a targeted production ramp in H2 2027.

    Highlights

    5
    • Expanded to five Stage 3 customers, including a new Fortune Global 500 customer, indicating strong interest and concrete engineering work.

    • Made good progress with multiple foundry engagements, with first wafers expected this month (August 2026) from two foundries, and a third in Q4.

    • Maintained a strong balance sheet with $95.9 million in cash, cash equivalents, and marketable securities at quarter-end.

    • Increased headcount by 25% sequentially, particularly in manufacturing scale-up, test engineering, and commercial development.

    • One material supply and licensing agreement is already in place, with active negotiations for a second.

    Concerns

    4
    • Net loss increased to $6.6 million in Q2 FY26 from $5 million in Q2 FY25.

    • Cash used in operating activities increased to $9.9 million in H1 FY26 from $7.3 million in H1 FY25.

    • Foundry ecosystem still faces pressures from strong demand, process development for novel materials, and capacity investment needs.

    • Revenue for the quarter was only $33,000, indicating a very early commercialization stage.

    Guidance & targets

    5
    CategoryTargetConfidence
    Volume Production Start
    H2 2027
    high materiality
    Medium
    Wafer Delivery (Third Foundry)
    Q4 2026
    medium materiality
    High
    Wafer Delivery (First Two Foundries)
    August 2026
    high materiality
    High
    Tape-out (Fourth Foundry)
    Later this year (2026)
    medium materiality
    Medium
    Customer-facing activity
    Very busy
    low materiality
    High

    Operational metrics

    12
    Revenue
    $33,000up from $26,000 in Q2 FY25
    Q2 FY26

    Compared with the prior year period.

    Deferred Revenue
    $100,000
    Q2 FY26

    Will be recognized upon achievement of certain milestones under an existing joint development agreement.

    Net Loss
    $6.6Mvs $5M in Q2 FY25
    Q2 FY26

    Compared with the prior year period.

    GAAP EPS
    $0.04vs $0.04 in Q2 FY25
    Q2 FY26

    Compared with the prior year period.

    R&D Expense
    $3.9Mvs $2.6M in Q2 FY25
    Q2 FY26

    Reflecting continued investment in device performance, reliability, qualification, and integration activities.

    G&A Expense
    $3.4Mvs $2.3M in Q2 FY25
    Q2 FY26

    Primarily reflecting investments in personnel, systems, and processes designed to strengthen the infrastructure.

    Cash and investments balance
    $95.9M
    Q2 FY26

    Includes cash, cash equivalents, and marketable securities, providing significant financial flexibility.

    Capex
    $1.5M
    H1 FY26

    Focused on supporting production readiness and strengthening IT infrastructure.

    Headcount
    25%sequential increase
    Q2 FY26

    Strengthened the organization through targeted hiring.

    Stage 3 Customers
    5up from 4
    Q2 FY26

    This new customer program is initially focused on scale across transceivers using coherent modulation.

    Dedicated Foundry Runs
    3
    Q2 FY26

    Three dedicated foundry runs are currently underway, with wafers expected from two in August and one in Q4.

    Active Foundry Ecosystem Partners
    4
    Q2 FY26

    Provides several parallel paths for advancing technology and supporting customers.

    Industry KPIs

    3
    MetricValueDetails
    Long term agreements1 agreement in place, 1 actively negotiatingagreements
    Design wins product cycle ramps5 Stage 3 customerscustomers
    Capacity expansion internal sourcingExpansion plans progressing well

    Deals & partnerships

    2
    UnnamedMaterial supply and licensing agreement

    One such agreement is already in place.

    Unnamed (customer furthest along to productization)Negotiation for a new material supply and licensing agreement

    Actively negotiating a new agreement with another customer whose program is the most advanced on the path to productization.

    Risks & headwinds

    2
    Foundry ecosystem pressures (capacity, process development, yield learning, packaging, test availability)Ongoing

    Global Foundries communication infrastructure and data center business grew >60% YoY; Tower Semiconductor silicon photonics revenue grew >270% YoY.

    Mitigation: Lightwave Logic is working with four foundry partners to reduce risk and build process knowledge, aiming for repeatable polymer integration. They are also working on outsourcing BEOL integration for high-volume production.

    Programs take time due to foundry schedules, design changes, packaging, and system testing.Ongoing

    Not quantified.

    Mitigation: Focus on doing the work, meeting the next milestone, and earning the right to move each program forward.

    What to watch in Q3 FY26

    5

    Wafer Delivery (First Two Foundries)

    Q3 FY26 (August 2026)
    CurrentExpected in August 2026
    TargetSuccessful delivery and start of back-end processing/testing

    Why it matters

    This is a critical milestone for advancing technology and supporting customer programs, leading to clearer technical pictures and next decisions with customers.

    We expect to receive two sets of wafers from those programs during this month of August.

    Q&A highlights

    5

    What are the biggest bottlenecks in the foundry ecosystem (capacity, process development, yield, packaging, test)?

    Yves LeMet explained that foundries face pressure from increasing capacity, new production sites, 300mm wafer transition, and integrating new materials like electro-optic polymers. He also highlighted the "back end of line" (BEOL) integration of perkinamine on silicon photonics chips, which is currently in-house but being outsourced for high-volume production with a lead customer for a scalable production line.

    We are working with one of our lead customers to build a scalable back-end production line so we can scale the production across all aspects of the final product, the perkinamine production. front-end silicon photonics production and the back-end of line process.

    asked by Unknown Speaker · answered by Unknown Speaker

    2 min read5 chapters

    Detailed Narrative

    01

    AI Bottlenecks and Optical Interconnects

    The AI industry faces significant bottlenecks in compute, memory, interconnect bandwidth, power, and cooling. Lightwave Logic is focused on addressing the interconnect problem, where optical networking and silicon photonics are becoming critical for scaling AI infrastructure due to the limitations of copper. Industry leaders like Global Foundries and Tower Semiconductor are reporting substantial year-over-year growth in optical networking and silicon photonics revenue, underscoring the rapid mainstream adoption of these technologies in AI infrastructure.

    02

    Perkinamine Technology and Foundry Ecosystem

    Lightwave Logic's perkinamine electro-optic polymers are designed to enhance silicon photonics with faster speeds, greater power efficiency, and smaller footprints, while integrating seamlessly into existing foundry and packaging infrastructure. The company currently has three dedicated foundry runs in progress, with wafers anticipated from two in August 2026 and from the third in Q4 2026. Additionally, a fourth foundry partner is being prepared for a tape-out later this year, establishing a robust, multi-foundry approach to ensure scalability and customer flexibility.

    03

    Progress with Stage 3 Customers

    Lightwave Logic has successfully expanded its Stage 3 customer programs to five, including the addition of a new Fortune Global 500 customer. This new program is specifically focused on scale-across transceivers utilizing coherent modulation, a critical component for next-generation AI factories. Stage 3 involves concrete engineering work, prototype development, foundry runs, and device testing. The immediate objective is to achieve technical milestones necessary for qualification, with expected wafer deliveries and subsequent testing in Q4 2026.

    04

    Commercialization and Production Readiness

    In parallel with technical advancements, Lightwave Logic is actively developing its commercial framework. One material supply and licensing agreement is already in effect, and negotiations are underway for a second agreement with the most advanced customer, with a goal of initiating volume production in H2 2027. The company is also enhancing its operational readiness for a potential production ramp in 2027, including expanding perkinamine production capabilities in Denver through new staff training and equipment commissioning.

    05

    Financial Position and Strategic Investments

    Lightwave Logic concluded Q2 FY26 with a strong financial position, holding $95.9 million in cash, cash equivalents, and marketable securities, which provides substantial flexibility for strategic initiatives. The company continues to make targeted investments in research and development ($3.9 million, up from $2.6 million YoY) and general and administrative expenses ($3.4 million, up from $2.3 million YoY) to further technology, expand intellectual property, integrate the foundry ecosystem, and support commercialization efforts. Capital expenditures for H1 FY26 totaled $1.5 million, primarily directed towards production readiness and IT infrastructure.

    AI-generated summary of the company’s earnings call. Not investment advice.