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    TSEM
    Earnings call· Mar 2026(Q1 FY26)

    TOWER SEMICONDUCTOR Q1 FY26 earnings call TSEM

    May 13, 2026 Source

    Executive summary

    Tower Semiconductor Q1 FY26 — Strong SiPho Growth and Record Revenue Guidance

    Tower Semiconductor delivered a solid Q1 FY26, driven by exceptional Silicon Photonics growth and strong performance across its technology offerings. The company issued record revenue guidance for Q2 FY26 and reiterated its commitment to quarter-over-quarter growth throughout the year, underpinned by significant long-term customer commitments and strategic capacity expansions in 300-millimeter fabs.

    Highlights

    5
    • Q1 FY26 revenue grew 15% YoY to $414 million.

    • Q1 FY26 net profit increased 62% YoY to $65 million, with net margin expanding to 16% from 11%.

    • Q2 FY26 revenue guidance of $455 million (mid-range) represents 22% YoY growth and 10% QoQ growth, expected to be the highest in company history.

    • Secured $1.3 billion in long-term customer commitments for SiPho revenue in 2027, backed by $290 million in prepayments.

    • Silicon Photonics revenue grew 3x YoY, with other technologies like imagers (+9%), RFSOI (+12%), power management (+10%), and silicon germanium (+24%) also showing strong YoY growth.

    Concerns

    3
    • RF mobile revenue was down 36% QoQ in Q1 FY26, and is expected to be down YoY for the full FY26 due to transition from 200mm to 300mm.

    • Indium phosphide starting material is currently constrained, though mitigation plans are in place.

    • Fab 2 utilization at 60% and Fab 3 at 80% due to SiPho/SiGe qualifications, below the 85% model.

    Guidance & targets

    12
    CategoryTargetConfidence
    Q2 2026 Revenue
    $455 million
    high materiality
    High
    Quarter-over-quarter revenue and margin growth
    Growth throughout 2026
    medium materiality
    High
    Annual Revenue Target (model)
    $2.8 billion
    high materiality
    Medium
    Annual Gross Profit Target (model)
    $1.12 billion
    high materiality
    Medium
    Annual Operating Profit Target (model)
    $900 million
    high materiality
    Medium
    Annual Net Profit Target (model)
    $750 million
    high materiality
    Medium
    Gross Profit Margin Target (model)
    39%
    high materiality
    Medium
    Effective Tax Rate
    15% to 18%
    medium materiality
    Medium
    SiPho Capacity Expansion
    5x
    high materiality
    High
    300-millimeter Capacity Expansion Focus
    Additional 300-millimeter capacity expansion
    high materiality
    High
    RFSOI Revenue Growth (300mm)
    Record growth
    medium materiality
    High
    RFSOI Revenue (200mm + 300mm)
    Down
    medium materiality
    High

    Segment performance

    10
    SegmentRevenueYoYQoQMargin
    Silicon Photonics
    Led the strong performance in Q1 FY26.
    3x
    Imagers
    Demonstrated year-over-year growth.
    9%
    RFSOI
    Demonstrated year-over-year growth.
    12%
    Power Management
    Demonstrated year-over-year growth in both 200-millimeter and 300-millimeter BCD offerings.
    10%
    Silicon Germanium
    Demonstrated year-over-year growth.
    24%
    Fab 2 (Migdal Haemek)
    Utilization constrained as SiPho and SiGe qualifications continue.
    Utilization: ~60%
    Fab 3 (Newport Beach)
    Utilization slightly constrained due to adding newer SiPho and SiGe processes; expected to increase in Q2.
    Utilization: 80%
    Fab 5 (Tonami)
    Operated at 75% utilization.
    Utilization: 75%
    Fab 7 (Uozu, Japan 300mm)
    Continues to be fully utilized, well above the 85% utilization model.
    Utilization: Fully utilized
    Fab 9 (San Antonio)
    Operated at 80% utilization.
    Utilization: 80%

    Operational metrics

    27
    Revenue
    $358 million
    Q1 FY25

    Revenue for the first quarter of 2025, used for year-over-year comparison.

    Net Profit
    $40 million
    Q1 FY25

    Net profit for the first quarter of 2025, used for year-over-year comparison.

    Net Margin
    11%
    Q1 FY25

    Net margin for the first quarter of 2025, used for year-over-year comparison.

    Gross Profit
    $111 million52% higher YoY
    Q1 FY26

    Gross profit for the first quarter of 2026.

    Operating Profit
    $65 million96% higher YoY
    Q1 FY26

    Operating profit for the first quarter of 2026.

    Income Tax Expense
    $6.5 million
    Q1 FY26

    Income tax expense for the first quarter of 2026.

    Effective Tax Rate
    9%
    Q1 FY26

    Effective tax rate for Q1 FY26, including a nonrecurring income tax benefit related to TPSCo.

    Net Profit
    $65 million62% increase YoY
    Q1 FY26

    Net profit for the first quarter of 2026.

    Net Margin
    16%Up from 11% in Q1 FY25
    Q1 FY26

    Net margin for the first quarter of 2026.

    EPS Basic
    $0.5861% higher YoY
    Q1 FY26

    Earnings per share basic for the first quarter of 2026.

    EPS Diluted
    $0.5763% higher YoY
    Q1 FY26

    Earnings per share diluted for the first quarter of 2026.

    Assets
    $3.7 billion
    End of March 2026

    Total assets as of the end of March 2026.

    Fixed Assets Net
    $1.5 billion
    End of March 2026

    Primarily comprised of fab machinery.

    Current Assets
    $2 billion
    End of March 2026

    Current assets as of the end of March 2026.

    Current Assets Ratio
    5.6x
    End of March 2026

    Strong current assets ratio.

    Shareholders' Equity
    $3 billion
    End of March 2026

    Reached a record high as of the end of March 2026.

    S&P Maalot Rating
    ilAAOutlook raised from stable to positive
    May 5, 2026

    Reaffirmed rating with a positive outlook.

    CapEx Investment Plan
    $920 million~40% paid to date
    Ongoing

    Total investment plan for SiPho and SiGe capacity and capability.

    Financing and Other Income
    ~$10 million
    Per quarter

    Expected to remain consistent.

    SiPho Revenue
    ~$230 million
    2025

    Baseline SiPho revenue in 2025 for comparison with future commitments.

    SiPho Ports (LightCounting forecast)
    $30 million
    2025

    Forecasted SiPho ports in 2025 according to LightCounting report.

    SiPho Ports (LightCounting forecast)
    $137 million4.5x growth from 2025
    2028

    Forecasted SiPho ports in 2028 according to LightCounting report.

    Total Ports (LightCounting forecast)
    $90 million
    2025

    Forecasted total ports in 2025 according to LightCounting report.

    Total Ports (LightCounting forecast)
    $205 million
    2028

    Forecasted total ports in 2028 according to LightCounting report.

    Incremental Revenue to Gross Profit Conversion
    59%
    Model assumption

    Assumed rate at which incremental revenue converts to gross profit over a baseline.

    200-millimeter BCD Pricing
    13%Increase
    Q1 FY26

    Price increase for 200-millimeter BCD offerings, reflecting reevaluation of platform value.

    SiPho Wafer Yield (Fab 7)
    95%
    Q1 FY26

    Impressive yield for the first SiPho wafers leaving Fab 7.

    Industry KPIs

    9
    MetricValueDetails
    Backlog order book$1.3 billionUSD
    Ai data center revenue3x%
    Market share commentaryLeading market share
    Fab capacity utilizationFab 2: ~60%; Fab 3: 80%; Fab 5: 75%; Fab 7: Fully utilized; Fab 9: 80%%
    Advanced packaging revenueHeterogeneous integrated indium phosphide optical amplifiers; Hybrid bonding with Through-Silicon Vias
    Design wins socket pipelineSecond high-performance automotive product; Next-generation high-end video sensorcount
    Node platform ramp schedulePH18DA platform; Gen3 power platform
    End market segment revenue mixSilicon Photonics: 3x; Imagers: 9%; RFSOI: 12%; Power Management: 10%; Silicon Germanium: 24%%
    Strategic supply agreements customer prepayments$290 millionUSD

    Orderbook & backlog

    1
    SiPho Customer Commitments$1.3 billion2027

    Significantly larger valued contracts for 2028

    Contractual revenue for 2027, backed by $290 million in prepayments. This does not represent the entire expressed demand of these customers nor the extent of planned shipments, and does not include additional wafer shipments to a broader base of 50+ active SiPho customers.

    Product announcements

    9
    ProductTypeDetails
    400-gigabit per lane Mach-Zehnder Modulatormilestone
    400-gigabit per lane Indium Phosphide Electro-Absorption Modulatormilestone
    Organic Polymers for Compact Modulatorsroadmap
    Advanced Silicon Photonics-based Optical Circuit Switcheslaunch
    Heterogeneous Integrated DWDM Laser Sourceslaunch
    High-power U.S.-made Silicon Germanium Beam-Forming ICslaunch
    Power Platform Gen3launch
    High-performance Automotive Productmilestone
    Next-generation High-end Video Sensormilestone

    Deals & partnerships

    8
    NuvotonLong-term supply agreementLong-term

    Agreement for Fab 5 Tonami.

    CoherentPartnership (high-volume, long-term contract customer)

    Demonstrated an all-silicon 400-gigabit per lane Mach-Zehnder Modulator. Coherent is one of the customers having signed a high-volume, long-term contract.

    OpenLightPartnership

    Announced a heterogeneously integrated 400-gigabit per lane indium phosphide electro-absorption modulator on PH18DA platform.

    Lightwave LogicPartnership

    Partnership to bring organic polymers to high-volume production for next-generation compact modulators.

    NLM PhotonicsPartnership

    Partnership to bring organic polymers to high-volume production for next-generation compact modulators.

    Salience LabsPartnership

    Partnership to manufacture advanced silicon photonics-based optical circuit switches using PH18DA platform.

    Oriole NetworksPartnership

    Partnership to manufacture advanced silicon photonics-based optical circuit switches using PH18DA platform.

    SCINTIL PhotonicsPartner (announced product availability)

    Announced availability of the world's first heterogeneous integrated dense wavelength division multiplier (DWDM) laser sources.

    Capital programs

    2
    SiPho and SiGe Capacity and Capability Investmentunderway$920 million
    Spent to date: ~40% of $920 million

    Benefit: Increased SiPho and SiGe capacity in 8-inch fabs (Israel, Newport Beach, Texas) and 12-inch Uozu fab (Japan).

    This investment is on track in terms of purchase orders issued, technology and process qualification, and ramp plan. The remaining 60% is expected to be paid throughout 2026 and 2027.

    300-millimeter Fab 7 Uozu Expansionunderway
    Funding: Expected METI grants

    Benefit: Scale up to 4x current levels, generating a meaningful long-term growth engine anchored in high-value technologies, particularly optical photonics.

    Transition to full ownership of Fab 7 in Uozu, Japan, allows for expansion and building upon a facility already running multiple qualified, high-volume application flows and is profitable at present volumes. Planning is underway, with permits likely after METI approval. An interim step will increase capacity within existing TPSCo footprint.

    Risks & headwinds

    3
    Indium phosphide starting material constraintPresent

    Not quantified, but noted as a constraint.

    Mitigation: Good plans and supply chain activities are in place to work through constraint issues and meet demand as products ramp.

    Lower utilization rates in some fabs (Fab 2, Fab 3)Q1 FY26

    Fab 2 at ~60%, Fab 3 at 80%.

    Mitigation: Expected utilization and output to increase back in Q2 FY26.

    RFSOI revenue declineFY26

    Expected to be down YoY for full FY26.

    Mitigation: Transitioning to newer 300-millimeter design wins, with record growth expected in 2027 and 2028 for 300mm RFSOI.

    Q&A highlights

    8

    How does Tower's content and opportunity change as the industry transitions from pluggable transceivers to near-package optics (NPO) and co-package optics (CPO)?

    Russell stated that content will evolve with integrated lasers, different material modulators for higher speeds, and Through-Silicon Via for 3D packaging. He emphasized that pluggables will remain strong through 2030, with NPO and XPO emerging and preceding CPO. Tower expects to maintain leadership in these new form factors, leveraging its current strong position in pluggables.

    Pluggables are not going away at all. Pluggables will stay extremely strong at least through the 2030.

    asked by Mehdi Hosseini · answered by Russell Ellwanger

    2 min read5 chapters

    Detailed Narrative

    01

    Silicon Photonics Leadership and Expansion

    Tower Semiconductor is significantly expanding its Silicon Photonics (SiPho) capacity, targeting a 5x increase from Q4 2025 wafer revenue shipments by the end of 2026. This expansion is supported by $1.3 billion in contractual commitments for 2027 SiPho revenue, with $290 million already received in prepayments. The company is ramping SiPho production across multiple fabs (Fab 2, Fab 3, Fab 9, and Fab 7 Uozu 300mm), achieving first flow cycle revenue shipments from Fab 2 and Fab 7 in Q1 FY26, with Fab 7 demonstrating an impressive 95% yield for first SiPho wafers.

    02

    Strategic 300mm Capacity Growth

    The restructuring deal in Japan, transitioning to full ownership of the 300-millimeter Fab 7 in Uozu, is a key part of Tower's long-term strategy. This allows for expansion up to 4x current levels, leveraging existing customer qualifications and generating immediate revenue and cash flow as new tools are installed. The company anticipates focusing primarily on additional 300-millimeter capacity expansion in Uozu in 2027, contingent on METI grants, with the new shell expected to be ready for tools by H1 2028.

    03

    Technology Breakthroughs and Partnerships

    Tower announced several next-generation technology breakthroughs, including an all-silicon 400-gigabit per lane Mach-Zehnder Modulator with Coherent, and a heterogeneously integrated 400-gigabit per lane indium phosphide electro-absorption modulator with OpenLight. The company is also advancing thin-film lithium niobate and organic polymers for high-volume manufacturing through partnerships with Lightwave Logic and NLM Photonics, and collaborating with Salience Labs and Oriole Networks on advanced silicon photonics-based optical circuit switches. SCINTIL Photonics also announced the world's first heterogeneous integrated DWDM laser sources.

    04

    Diverse Technology Portfolio Performance

    Beyond SiPho, other technology offerings demonstrated strong year-over-year growth in Q1 FY26: imagers up 9%, RFSOI up 12%, power management up 10%, and silicon germanium up 24%. The silicon germanium platform is seeing unprecedented🌐 demand for optical transceiver drivers/TIAs and active copper cables, as well as defense applications. Power management saw a 13% price increase for 200-millimeter BCD offerings, reflecting platform value, and the company won a second high-performance automotive product and qualified a next-gen high-end video sensor.

    05

    Financial Model and Capital Allocation

    The company's financial model targets $2.8 billion in annual revenue, with a gross profit margin of 39% and net profit of $750 million. A $920 million investment plan for SiPho and SiGe capacity and capability is underway across its 8-inch and 12-inch fabs, with approximately 40% already paid. The company maintains a strong balance sheet with $3 billion in shareholders' equity and a 5.6x current assets ratio, with a positive outlook from S&P Maalot. The effective tax rate is expected to normalize📎 to 15-18% post-Pillar Two.

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