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    SITM
    Earnings call· Jun 2026(Q2 FY26)

    SITIME Q2 FY26 earnings call SITM

    Aug 5, 2026 Source

    Executive summary

    SiTime Q2 FY26 — Exceptional Growth Driven by AI and TPD Acquisition

    SiTime delivered an exceptional second quarter, with triple-digit revenue growth across all business units and regions, driven by strong demand in AI infrastructure and a higher-value product mix. The recent acquisition of Renesas' timing business (TPD) is expected to accelerate the company's path to $1 billion in revenue, significantly expanding its portfolio and market reach. Management anticipates continued strong momentum, reinforcing its leadership in precision timing solutions.

    Highlights

    5
    • Q2 revenue was $157.4 million, up 127% year-over-year.

    • Non-GAAP gross margin expanded to 67.1%, up 8.9 percentage points year-over-year.

    • Non-GAAP operating margin reached 34%, up from 10% a year ago.

    • Non-GAAP net income was $65.7 million, up 400% year-over-year.

    • Communications, Enterprise and Data Center (CED) revenue grew 181% year-over-year to $101.2 million, marking its ninth consecutive quarter of triple-digit growth.

    Concerns

    2
    • DSO increased to 51 days in Q2 from 44 days in Q1, primarily due to timing of shipments.

    • Interest income from convertible notes proceeds will not recur at Q2 levels as funds were used for the acquisition.

    Guidance & targets

    13
    CategoryTargetConfidence
    Q3 FY26 Revenue (Combined)
    $285M to $295M
    high materiality
    High
    Q3 FY26 Revenue (SiTime ex-TPD)
    $200M to $210M
    medium materiality
    High
    Q3 FY26 Revenue (TPD)
    approximately $85M
    medium materiality
    High
    Q3 FY26 Non-GAAP Gross Margin (Combined)
    approximately 68%, plus or minus 1 point
    medium materiality
    High
    Q3 FY26 Operating Expenses (Combined)
    $80M to $85M
    medium materiality
    High
    Q3 FY26 Interest Income
    approximately $4M
    low materiality
    High
    Q3 FY26 Share Count
    approximately 32.8M shares
    low materiality
    High
    Q3 FY26 Non-GAAP EPS
    $3.50 to $3.65 per share
    high materiality
    High
    TPD Revenue Growth Rate
    higher rate than 40%
    medium materiality
    Medium
    Multi-year Growth Rate
    30% growth rate, give or take
    high materiality
    High
    1.6T Optical Module Revenue Growth
    100%
    medium materiality
    High
    1.6T/800G Optical Module SAM
    $450M
    medium materiality
    High
    CED SAM Expansion
    $2.5B
    high materiality
    Medium

    Segment performance

    3
    SegmentRevenueYoYQoQMargin
    Communications, Enterprise and Data Center (CED)
    Ninth consecutive quarter of triple-digit growth, driven by AI infrastructure, optical modules, switches, accelerators, and high-performance systems.
    $101.2M181%34%
    Automotive, Industrial and Aerospace Defense (AID)
    Continued adoption of precision timing across automotive, industrial automation, and defense applications.
    $24.8M51%18%
    Mobile, IoT and Consumer (MIC)
    Reflects strong sequential growth from a large consumer customer, contributing $22.8M in revenue.
    $31.4M85%89%

    Operational metrics

    15
    Non-GAAP Gross Margin
    67.1%up 8.9 percentage points YoY, up 2.6 percentage points QoQ
    Q2 FY26

    Year-over-year improvement driven by product mix and better manufacturing absorption. Sequentially, primarily by better manufacturing absorption.

    Non-GAAP Operating Margin
    34%up from 10% YoY, up from 28% QoQ
    Q2 FY26

    Reflects strong revenue growth and operating leverage.

    Non-GAAP Net Income
    $65.7Mup 400% YoY
    Q2 FY26

    Reflects strong revenue growth, expanded gross margin, and continued operating leverage.

    Non-GAAP EPS
    $2.34
    Q2 FY26

    Diluted earnings per share.

    Capital Expenditure
    $12.9M
    Q2 FY26

    Investment in capital.

    Days Sales Outstanding (DSO)
    51 dayscompared with 44 days in Q1
    Q2 FY26

    Primarily due to the timing of shipments in the quarter.

    Operating Expenses
    $52.1Mincrease of $18.8M YoY
    Q2 FY26

    Reflects continued investment in growth, including personnel, product roadmap, go-to-market expenses, and acquisition readiness.

    Research & Development (R&D) Expenses
    $25.6M
    Q2 FY26

    Component of operating expenses.

    Selling, General & Administrative (SG&A) Expenses
    $26.5M
    Q2 FY26

    Component of operating expenses.

    Other Income
    $12.2M
    Q2 FY26

    Driven by interest income earned on convertible notes proceeds prior to the TPD acquisition. This benefit will not recur at these levels.

    Data Center Content per Rack
    several hundred dollars
    Q2 FY26

    Increased content per data center rack due to adoption of synchronization and Elite family of Super TCXOs.

    Autonomous Driving SAM
    $400M
    Q2 FY26

    Market for precision timing in autonomous driving applications.

    Assured PNT Market
    $400M
    Q2 FY26

    Market for Position, Navigation, and Timing (PNT) in defense applications where GPS is unreliable.

    MIC BU Funnel Size
    over $1.2B
    Q2 FY26

    Significant oscillator opportunities added since January in personal AI devices, smart glasses, wearables, hearables, and health devices.

    TPD Revenue (12 months post-close)
    higher ratevs 40% growth over 2025 revenue
    12 months post-close

    Initial guidance was for $300M revenue in 12 months post-close, implying 40% growth over 2025. Current performance suggests a higher growth rate.

    Industry KPIs

    9
    MetricValueDetails
    Lead times12 to 18 monthsmonths
    Backlog order book12 to 18 monthsmonths
    Book to bill ratiogrew
    Ai data center revenue$101.2M (CED revenue)USD
    Bookings net order intakegrew
    Design wins socket pipelinegrew significantly
    Inventory channel inventory$103.9MUSD
    Node platform ramp scheduleFemtoClock, VersaClock
    End market segment revenue mixCED: $101.2M; AID: $24.8M; MIC: $31.4MUSD

    Orderbook & backlog

    2
    Book-to-billgrewQ2 FY26

    Grew on a higher value product mix.

    Customer Order Visibility12 to 18 monthsQ2 FY26

    Customers are placing orders 12 to 18 months in advance, improving visibility into 2027.

    Deals & partnerships

    1
    RenesasAcquisition of Renesas' timing business, now called Timing Products Division (TPD).

    Closed on July 1, ahead of year-end goal. TPD is a 20-year clocking franchise with products like FemtoClock and VersaClock, serving 10,000 customers. Funded by $1.35 billion convertible senior notes due 2031. Integration priorities include enhancing customer experience, expanding supply, and moving to SiTime's operating platform, supported by a transition services agreement (TSA) with Renesas.

    Risks & headwinds

    2
    TPD Supply Chain Constraintscoming quarters

    not quantified

    Mitigation: Working closely with Renesas to improve supply chain over coming quarters; active partnership to execute transition plan, including manufacturing and test dependencies during TSA period.

    Interest Income ReductionQ3 FY26 onwards

    Q3 FY26 interest income approximately $4M (down from $12.2M in Q2 FY26)

    Mitigation: Proceeds from convertible notes offering used to fund the cash consideration for the TPD acquisition, reducing available cash for interest income generation.

    What to watch in Q3 FY26

    4

    TPD Integration Progress

    next quarter
    CurrentEarly stages of integration, relying on Renesas for manufacturing/supply chain via TSAs.
    TargetImproved supply chain and smooth transition of customer relationships and operations to SiTime's platform.

    Why it matters

    Successful integration of TPD is crucial for realizing the acquisition's value, expanding portfolio, and achieving the $1 billion revenue target.

    While carve-outs of this scale are complex, we have an active partnership with Renesas to execute the transition plan, including manufacturing and test dependencies during the TSA period.

    Q&A highlights

    7

    Given the Q3 TPD revenue guidance of $85M, the annualized run rate is above the initial $300M projection. What has changed to make the acquisition stronger?

    TPD has shown continued strength, particularly with 75% of its revenue coming from CED, which has performed strongly. The initial growth rate expectations during diligence were modest, but TPD has exceeded these. While early in integration, the company is on track to surpass the $300M target.

    what we've seen is continued strength in their business. Recall that about 75% of their revenue comes from what we call CED. And actually, as we were doing our diligence, we were a little surprised, frankly, by the modest growth rate expectations and results that they had.

    asked by Quinn Bolton · answered by Beth Howe

    3 min read7 chapters

    Detailed Narrative

    01

    Exceptional Q2 Performance and Broad-Based Strength

    SiTime reported an exceptional second quarter with revenue up 127% year-over-year to $157.4 million, driven by strong performance across all end markets and regions, each growing over 50%. Gross margins expanded to 67.1%, and operating margin reached 34%, reflecting the scalability of the business model. Key indicators like book-to-bill, order size, and ASPs also grew, supported by a higher-value product mix and tight channel inventory levels.

    02

    CED Business: Engine of Growth with AI Tailwinds

    The Communications, Enterprise and Data Center (CED) business unit continued to be a primary growth engine, achieving $101.2 million in quarterly revenue, up 181% year-over-year, marking its ninth consecutive quarter of triple-digit growth. This growth is fueled by increasing bandwidth demands (e.g., 1.6T optical modules), broader adoption of synchronization by hyperscalers, and the expansion of AI data center spending beyond traditional players, bringing new OEM/ODM demand.

    03

    Expanding AI Opportunities Beyond Data Centers

    SiTime sees significant opportunities for AI beyond traditional data centers, extending into automotive, humanoid robots, drones, and personal AI devices. In autonomous driving, precision timing is critical for positional accuracy, representing a $400 million SAM. The company's devices offer 10x better positional accuracy. In defense, SiTime addresses the $400 million assured PNT market, providing resilient timing solutions when GPS is compromised, creating retrofit opportunities.

    04

    Mobile, IoT, and Consumer (MIC) Growth and Funnel Expansion

    The Mobile, IoT and Consumer (MIC) business unit grew 85% year-over-year to $31.4 million, with strong sequential growth from a large consumer customer. Emerging growth areas include personal AI devices, smart glasses, wearables, and health devices. The MIC BU funnel has expanded to over $1.2 billion, indicating significant future opportunities, particularly with the continued traction of Titan resonators.

    05

    Strategic Acquisition of Renesas Timing Business (TPD)

    SiTime successfully closed the acquisition of Renesas' timing business, now called the Timing Products Division (TPD), on July 1, ahead of schedule. This acquisition brings a 20-year clocking franchise with highly respected products like FemtoClock and VersaClock, serving 10,000 customers with 70% gross margins and 70% of revenue from CED. The acquisition accelerates SiTime's path to $1 billion in revenue and is expected to grow at a higher rate than the initially projected 40% over 2025 revenue.

    06

    Future Innovation: Integrated Timing Solutions

    SiTime is innovating towards integrating timing from discrete components into chiplets, advanced substrates, and modules. This approach aims to enable higher performance and compute density, expanding the CED SAM by $2.5 billion by 2030 in new opportunities. As AI proliferates into physical, edge, and personal systems, this integration is expected to create similar high-value opportunities, reinforcing SiTime's leadership in precision timing.

    07

    Q3 Outlook and Integration Priorities

    For Q3, SiTime expects combined revenue of $285 million to $295 million, with SiTime ex-TPD contributing $200 million to $210 million (up 30% sequentially) and TPD contributing approximately $85 million. Gross margin is projected at 68% (plus or minus 1 point), and operating expenses at $80 million to $85 million. Integration priorities for TPD include enhancing customer experience, expanding supply, and migrating the business to SiTime's operating platform, with active partnership from Renesas during the transition.

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