Earnings/Recap
ACLSAxcelis Technologies, Inc.

Earnings Recap — Q2 FY2026

CY Q3 2026 · Reported August 6, 2026 · Beat 7 of last 7 quarters

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What this means for the buildout

Axcelis' raised guidance and strong memory outlook underscore the AI-driven demand for DRAM and HBM, which is accelerating cleanroom investments and implant tool demand. The company's power market recovery, particularly in silicon carbide for AI data center power infrastructure, adds another layer to the AI infrastructure buildout. The pending Veeco merger could expand Axcelis' capabilities in adjacent deposition technologies, potentially strengthening its position in the AI supply chain.

Results vs consensus
EstimateActualvs est
Revenue$205M$215M+4.9%beat
EPS$0.89$1.06+18.6%beat
What was said

Q2 revenue of $215M and EPS of $1.06 both exceeded guidance, driven by strength in power, general mature, and CS&I. Memory revenue declined sequentially as expected due to fab space timing, but customer engagement remains robust. Bookings grew slightly to $131M, with book-to-bill near 1x over the past three quarters. CS&I revenue of $83M was a strong contributor, supported by higher utilization and aftermarket demand. The company secured orders for two new silicon carbide customers in China and multiple high-energy superjunction orders.

Key metrics
Revenue
$215M
Above guidance; system revenue $132M, CS&I $83M
EPS
$1.06
Above guidance; tax rate benefit from equity compensation
Bookings
$131M
Slightly up sequentially; book-to-bill ~1x
Backlog
$452M
Down slightly from $453M prior quarter
Gross Margin
42.7%
Slightly below 43% guidance on CS&I mix and services costs
Management outlook

Management raised full-year 2026 revenue guidance to mid-single-digit growth year-over-year, up from prior expectation of flat revenue. Q3 revenue guided to ~$230M with gross margin ~43%, opex ~$62M, and EPS ~$1.11. Q4 revenue expected to increase sequentially, with gross margin improving slightly and opex slightly higher. Memory investments expected to remain strong into 2027 as cleanroom capacity comes online, with power and general mature markets improving. The Veeco merger is expected to close in H2 2026, pending SAMR approval in China.

From the call

we now expect second half 2026 revenue to be stronger than our initial expectations and expect to deliver year-over-year revenue growth in 2026 compared to our prior outlook for revenue to be relatively flat with 2025.

on Guidance raise

We continue to anticipate strong year-over-year growth in 2026 with momentum extending into 2027 as customers accelerate cleanroom investments to support growing demand for DRAM and high-bandwidth memory applications driven by AI.

on Memory outlook

So we are seeing memory has really high utilization rates. We're seeing silicon carbide and silicon power picking up in utilization rates. And we're starting to see the embers of a recovery in general mature.

on Demand signals

What analysts asked

How has the tenor of interaction with memory customers changed, and should we expect memory system sales to grow sequentially?

Memory will remain slightly lumpy until new cleanroom space comes online; customers are focused on bottleneck issues. 2026 is a significant improvement over 2025, and momentum should continue into 2027 as cleanrooms come online.

Where is the power order rate pickup coming from, and is it more than just China?

Power is in recovery across both silicon carbide and silicon. EV remains the #1 driver, with 800V systems and data center power infrastructure adding growth. Orders are coming from beyond China as customers ramp next-gen technologies like superjunction.

What upside do you expect in memory next year, and are you seeing anything on the NAND side?

Memory next year should be another year of growth, though at a lower growth rate than 2026. NAND activity is minimal so far; DRAM is the focus. NAND wafer expansion would be a positive for implant demand, but no trend yet.

Potential supply chain impact
AMATAxcelis' strong memory and power bookings could signal competitive pressure in ion implantation, but AMAT's broader portfolio may offset any share shift.
VECOThe pending merger with Veeco is progressing; Axcelis' strong results and raised guidance could support the combined company's growth narrative.