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FRESH Analysis Report
Jun 11, 2026
1 day ago · 96% complete · +6 refreshed

Photronics, Inc.

PLAB NASDAQ Categories PDF
Technology · Semiconductors
Brookfield, CT 06804, United States IPO 1987 photronics.com Updated Jun 10, 10:11pm
Price
$28.63
Market Cap
$1.7B
Employees
1,900
Beta
1.37
Avg Volume
1,264,926
CEO
George C. Macricostas
Business Description

Photronics, Inc., including its affiliated entities, operates as a global supplier focused on the production and distribution of photomask goods and associated services. The company's reach extends across the United States, Taiwan, Korea, Europe, and China, serving international markets. These photomasks are vital for the manufacturing of integrated circuits (ICs) and flat panel displays (FPDs), enabling the precise transfer of circuit patterns onto semiconductor wafers, FPD substrates, and various other electrical and optical components. Photronics markets its offerings to a broad customer base, encompassing semiconductor and FPD manufacturers, designers, foundries, and other producers of high-performance electronics, facilitated by its sales personnel and customer service representatives. Founded in 1969, the company was originally known as Photronic Labs, Inc., changing to Photronics, Inc. in 1990. Its principal office is situated in Brookfield, Connecticut.

Business History
Generated: Jun 11, 2026 3:02am
Price Overview
Last updated: Jun 11, 2026 3:00am (1d ago)
$28.63
-0.93 (-3.15%)
Day Range
$28.48 – $30.39
52-Week Range
$18.00 – $56.00
50-Day MA
$45.15
200-Day MA
$33.31
Volume
1,239,039.00
Analyst Price Targets
Low $45.00
Consensus $49.33
High $55.00
(6 analysts)
Share Structure
Outstanding 58,966,400.00
Float 56,678,062.00
Free Float 96.1%
High free float — 96.1% of shares trade freely, ~3.9% held by insiders/institutions
Very liquid — most shares trade freely. Low insider ownership can mean less management alignment, but makes large position sizing straightforward.
Price History (1 Year)
Last updated: Jun 11, 2026 3:02am (1d ago)
Revenue & Net Income Trend
The directional story — useful even when net income is negative.
Last updated: Jun 11, 2026 3:02am (1d ago)
Revenue
The top line — total sales before any costs or taxes are subtracted. A measure of how much business the company is doing.
Net Income
The bottom line — profit left after subtracting all expenses, interest, and taxes from revenue. Reflects accounting profitability, but includes non-cash items like depreciation, so it isn't the same as cash earned.
Operating Cash Flow
The real cash generated by the day-to-day business — selling products, paying suppliers, collecting from customers. Calculated from net income by adding back non-cash items and adjusting for timing (unpaid bills, unsold inventory). When OCF consistently lags net income, the reported profit may not be converting to real money.
Period Revenue Net Income Net Margin YoY/QoQ
Key Metrics
API Direct from provider CALC Derived from statements
Industry comparison last run: Jun 11, 2026 3:02am
P/E Ratio (Price per dollar of earnings)
API
Stock Price / EPS (Diluted)
10.43
Stock Price: $28.63
EPS (Diluted): 2.29
P/B Ratio (Price vs net asset value)
API
Stock Price / Book Value Per Share
1.21
Stock Price: $28.63
Total Equity: $1.17B
Shares: 59,920,000
EV/EBITDA (Total value vs operating profit)
API
Enterprise Value / EBITDA
5.03
Market Cap: $1.69B
Total Debt: $3.97M
Cash: $492.26M
EBITDA: $286.01M
Enterprise Value (Takeover price (cap + debt - cash))
API
Market Cap + Total Debt - Cash
$938.3M
Market Cap: $1.69B
Total Debt: $3.97M
Cash: $492.26M
Gross Margin (Revenue left after direct costs)
API
Gross Profit / Revenue
35.3%
Gross Profit: $299.83M
Revenue: $849.29M
Operating Margin (Revenue left after all operations)
API
Operating Income / Revenue
24.5%
Operating Income: $208.40M
Revenue: $849.29M
Net Margin (Revenue left as actual profit)
API
Net Income / Revenue
16.1%
Net Income: $136.41M
Revenue: $849.29M
ROE (Profit from shareholder equity)
API
Net Income / Total Equity
13.4%
Net Income: $136.41M
Total Equity: $1.17B
ROIC (Profit from all invested capital)
API
NOPAT / Invested Capital
9.8%
Operating Income: $208.40M
Tax Rate: 14.2%
Equity: $1.17B
Total Debt: $3.97M
Cash: $492.26M
Current Ratio (Can it pay short-term bills)
API
Current Assets / Current Liabilities
5.37
Current Assets: $890.05M
Current Liabilities: $165.87M
Debt/Equity (Leverage — debt vs equity)
CALC
Total Debt / Total Equity
0.00
Short-Term Debt: $11,000
Long-Term Debt: $3.96M
Total Debt: $3.97M
Total Equity: $1.17B
Rev/Share (Top-line per share)
CALC
Revenue / Shares Outstanding
$14.17
Revenue: $849.29M
Shares: 59,920,000
Book Value/Share (Net assets per share)
CALC
(Total Assets - Total Liabilities) / Shares
$19.59
Total Equity: $1.17B
Shares: 59,920,000
FCF/Share (Real cash generated per share)
CALC
(Operating Cash Flow + CapEx) / Shares
$1.00
Operating CF: $247.80M
CapEx: -$188.14M
Shares: 59,920,000
CapEx is negative (outflow) — added to OCF to get FCF
Div Yield (Annual income from holding)
API
Last Annual Dividend / Stock Price
0.0%
Last Dividend: N/A
Stock Price: $28.63
Payout Ratio (Earnings paid out as dividends)
Dividends Paid / Net Income
Dividends Paid: N/A
Net Income: $136.41M
Dividends paid not available in cash flow statement
Industry Benchmarks
Last run: Jun 11, 2026 3:01am
Compares PLAB against LLM-researched typical ranges for its industry. One research call per industry, cached indefinitely — every stock in the same industry reuses the same baseline.
Deep Analysis
Last run: Jun 11, 2026 3:04:33 am

Pre-flight intelligence scans the company first, then routes to the right analytical methods.

0 Company Classification — What type of company is this?
1 Industry Landscape — Where is the industry headed?
2 Company Momentum — Where is this company trending?
3 Forward Projection — 1Y & 2Y projected metrics (requires Layer 1 + 2)
4a DCF Valuation — Present value of future cash flows
4b Earnings Power Value — Floor value — worth with zero growth
4c Anchored PE — Industry PE adjusted for growth differential
4d Reverse DCF — What growth is the market pricing in?
4e Revenue-Based DCF — For growth/narrative companies (skip if mature earner)
Not applicable for Mature Earner companies
4f Anchored P/S — Price-to-Sales peer comparison (skip if mature earner)
Not applicable for Mature Earner companies
4g Scenario Analysis — Bull / Base / Bear (skip if mature earner)
Not applicable for Mature Earner companies
4h Dividend Discount Model — For dividend/income stocks only
Not applicable for Mature Earner companies
4i Book Value Analysis — For deep value / turnaround stocks only
Not applicable for Mature Earner companies
4j Insider Activity — Are insiders buying or selling?
4f Cash Flow Quality — How trustworthy is the FCF?
4g Debt Maturity Risk — Can it handle its debt?
4h Macro Environment — Rates, market valuation, volatility
4i Sector Intelligence — How does this company compare within its sector?
4j Revenue Confidence — How reliable is the growth projection?
4k Sensitivity Analysis — How fragile is the fair value estimate?
4l Sector Demand Cycle — Is the sector in a boom, steady state, or contraction?
5 AI Investigation — Adaptive research engine (Claude)
5b Thesis Evaluation — What does the market believe? (narrative/platform stocks only)
Not applicable for Mature Earner companies
6 Valuation Synthesis — Weighted verdict from all methods (requires Layer 4)
Income Statement (Annual)
Last updated: Jun 11, 2026 3:02am (1d ago)
Metric 2021 2022 2023 2024 2025
Revenue $663.8M $824.5M $892.1M $866.9M $849.3M
Cost of Revenue $496.7M $530.3M $555.9M $551.0M $549.5M
Gross Profit $167.0M $294.2M $336.2M $315.9M $299.8M
Operating Expenses $72.5M $82.3M $83.1M $94.4M $91.4M
Operating Income $94.6M $211.9M $253.1M $221.5M $208.4M
Net Income $55.4M $118.8M $125.5M $130.7M $136.4M
EBITDA $194.1M $321.2M $351.2M $330.6M $286.0M
EPS $0.90 $1.96 $2.05 $2.12 $2.29
EPS (Diluted)
Balance Sheet (Annual)
Last updated: Jun 11, 2026 3:02am (1d ago)
Metric 2021 2022 2023 2024 2025
Cash & Equivalents $276.7M $319.7M $499.3M $598.5M $492.3M
Total Current Assets $550.6M $644.7M $785.5M $931.1M $890.1M
Total Assets $1.3B $1.3B $1.5B $1.7B $1.8B
Current Liabilities $176.1M $193.8M $185.2M $183.8M $165.9M
Long-Term Debt $58.4M $7.7M $4.2M $25,000 $4.0M
Total Liabilities $293.6M $253.7M $250.6M $231.3M $207.2M
Total Equity $823.7M $831.5M $975.0M $1.1B $1.2B
Retained Earnings $317.8M $435.6M $561.1M $691.8M $772.2M
Cash Flow (Annual)
Last updated: Jun 11, 2026 3:02am (1d ago)
Metric 2021 2022 2023 2024 2025
Operating Cash Flow $150.8M $275.2M $302.2M $261.4M $247.8M
Capital Expenditure -$109.3M -$112.3M -$131.3M -$130.9M -$188.1M
Free Cash Flow $41.5M $162.8M $170.9M $130.5M $59.7M
Acquisitions (net) $0 $25.0M $0 $0 $0
Debt Repayment
Dividends Paid
Stock Buybacks -$48.2M -$2.5M $0 $0 -$97.4M
Net Change in Cash -$1.9M $42.7M $179.5M $99.4M -$106.1M
Analyst Estimates (Annual)
Last updated: Jun 11, 2026 3:00am (1d ago)
Metric 2024 2025 2026 2027
Revenue $940.0M
$938.6M – $941.4M
$838.7M
$837.5M – $840.0M
$869.6M
$868.3M – $870.9M
$909.3M
$907.9M – $910.6M
EBITDA $351.7M
$351.2M – $352.2M
$313.8M
$313.3M – $314.2M
$325.3M
$324.9M – $325.8M
$340.2M
$339.7M – $340.7M
Net Income $124.6M
$124.4M – $124.9M
$112.4M
$111.5M – $113.2M
$120.6M
$120.4M – $120.9M
$131.6M
$131.4M – $131.9M
EPS
Growth Trends (YoY %)
Last updated: Jun 11, 2026 3:02am (1d ago)
Metric 2022 2023 2024 2025
Revenue Growth +24.2% +8.2% -2.8% -2.0%
Gross Profit Growth +76.1% +14.3% -6.0% -5.1%
Operating Income Growth +124.1% +19.4% -12.5% -5.9%
Net Income Growth +114.2% +5.6% +4.1% +4.4%
EBITDA Growth +65.5% +9.3% -5.9% -13.5%
Insider Trading (Recent)
Last updated: Jun 11, 2026 3:02am (1d ago)
Type codes PPurchase SSale AAward / grant MOption exercise FIn-kind (tax) CConversion GGift DReturn to issuer
All SEC Form 4 codes
Open market
P Purchase
Open-market or private purchase of shares.
S Sale
Open-market or private sale of shares.
Compensation (Rule 16b-3)
A Award / grant
Grant or award of securities (RSUs, options, etc.) under Rule 16b-3.
D Return to issuer
Securities disposed back to the company under Rule 16b-3.
F In-kind (tax)
Shares withheld or delivered to pay the option-exercise price or tax — not an open-market sale.
I Discretionary
Discretionary transaction under an employee plan — Rule 16b-3(f).
M Option exercise
Exercise or conversion of a derivative (option/RSU) into shares — exempt.
Derivatives
C Conversion
Conversion of a derivative security into the underlying shares.
E Short expiration
Expiration of a short derivative position.
H Long expiration
Expiration or cancellation of a long derivative position with value received.
O OTM exercise
Exercise of an out-of-the-money derivative.
X ITM exercise
Exercise of an in-the-money or at-the-money derivative.
Other exempt
G Gift
Bona fide gift of securities.
L Small acquisition
Small acquisition under Rule 16a-6.
W Inheritance
Acquisition or disposition by will or the laws of descent.
Z Voting trust
Deposit into or withdrawal from a voting trust.
Other
J Other
Other acquisition or disposition (explained in a Form 4 footnote).
K Equity swap
Transaction in an equity swap or similar instrument.
U Tender / buyout
Disposition via tender of shares in a change-of-control transaction.

Compensation-plan codes (A, D, F, M) are routine and rarely directional. Open-market P (buy) and S (sale) carry the most signal.

Date Insider Type Shares Price Value
2026-04-17 ZHANG RUI S-Sale 4,556.00 $46.70 $212,765
2026-04-17 Paladino Mary D-Return 22,548.00 $47.77 $1.1M
2026-04-16 Lee Kang Jyh S-Sale 10,000.00 $46.05 $460,500
2026-04-16 Lee Kang Jyh S-Sale 10,000.00 $45.80 $458,000
2026-04-15 Lee Kang Jyh S-Sale 10,000.00 $45.10 $451,000
2026-04-14 Wang Hsueh-Chun S-Sale 19,250.00 $45.30 $872,025
2026-04-13 TYSON MITCHELL G A-Award 3,722.00 $0.00 $0
2026-04-13 Garcia David A. A-Award 3,722.00 $0.00 $0
2026-04-13 Almeida Michelle A-Award 3,722.00 $0.00 $0
2026-04-13 Liao Daniel JL A-Award 3,722.00 $0.00 $0
2026-04-13 LEWIS ADAM M A-Award 3,722.00 $0.00 $0
2026-04-13 MACRICOSTAS CONSTANTINE S A-Award 3,722.00 $0.00 $0
2026-04-13 Lee Kang Jyh M-Exempt 5,000.00 $8.60 $43,000
2026-04-13 Lee Kang Jyh S-Sale 5,000.00 $45.00 $225,000
2026-04-13 Lee Kang Jyh M-Exempt 5,000.00 $8.60 $43,000
2026-04-13 Rivera Eric M-Exempt 1,000.00 $9.78 $9,780
2026-04-13 Rivera Eric S-Sale 1,000.00 $44.77 $44,770
2026-04-13 Rivera Eric M-Exempt 1,000.00 $9.78 $9,780
2026-04-14 MACRICOSTAS CONSTANTINE S S-Sale 50,000.00 $45.35 $2.3M
2026-04-01 MACRICOSTAS CONSTANTINE S G-Gift 13,000.00 $0.00 $0
Narrative Economics
The story the market is telling about this stock — the intangible X-factor (founder mythology, cult dynamics, TAM-of-imagination) that moves price beyond what cash flows alone explain. After Shiller, Narrative Economics.
No narrative profile yet for PLAB.
Delvantic AI Findings
Independent analyst synthesis · Delvantic - Cairn AI · generated 2026-06-11 03:05:09
Reviews the pipeline's own verdicts
Verdict Fairly valued, not the bargain it appears — fair value $26-30 vs $28.63; the -41% FCF CAGR and elevated capex undercut the

Looking at the raw numbers first: PLAB's quarterly revenue is flat-to-down — $211M, $210M, $216M, $225M, $210M over the last five quarters with no clear acceleration despite what "Revenue Confidence" claims. Annual revenue has declined three years running: $892M (FY23) → $867M (FY24) → $849M (FY25), a -2.4% CAGR. More concerning, operating income peaked at $253M in FY23 and fell to $208M in FY25 — that's an 18% drop while revenue only fell 5%, meaning operating leverage is working in reverse. Net margins on the most recent quarter (15%) are well below the FY23 average. The FY25 NI of $136M flatters reality because Q1'26 (Feb) and Q4'25 (Oct) both had unusually high margins (19-29%) that look tax/one-time aided versus the messier 4-11% prints in mid-2025.

The free cash flow story is where the synthesis verdict gets shaky. FCF collapsed from ~$100M+ historically to $59.7M in FY25, with capex of $188M against $248M OCF. The FCF CAGR of -40.9% is the single most important number in this file and the synthesis model glosses over it. At $1.69B market cap, that's a 3.5% FCF yield — not the bargain the 10.4x P/E suggests. The cash hoard of $492M is real and explains the EV/EBITDA of 5.0x looking cheap, but if capex stays elevated (advanced-node photomask tooling is expensive and ongoing), normalized FCF may not recover. The "no-debt, 5.4x current ratio, $492M cash" picture is genuinely strong, but cash that funds capex to defend a shrinking revenue base isn't shareholder value — it's maintenance.

On the prior models: the Valuation Synthesis ($32.59 fair value, +14% upside) and Market Forces ("value trap, structural share loss") are in direct contradiction, and I side with Market Forces directionally though not on severity. The synthesis is doing a DCF on numbers that include the FY23 peak, which biases fair value high. The pre-flight note about Asian competition (DNP, Toppan dominate leading-edge masks) is the real bear case and it's underweighted everywhere else. The Narrative layer calling this "anchored, steady-compounder" is wrong — you can't be a compounder with -2.4% revenue CAGR and -41% FCF CAGR. That's a melting ice cube with a strong balance sheet, not a compounder. The insider selling cluster in mid-April 2026 (4 sales totaling ~54K shares in four days, against routine awards) is a soft negative — not a smoking gun at this scale, but management isn't accumulating either.

The contrarian case worth taking seriously: PLAB is a duopoly-adjacent supplier (with Toppan/DNP) in a market with brutal barriers to entry, trading at 1.2x book with $492M cash (29% of market cap) and zero debt. If photomask demand from mature-node IC and FPD stabilizes — and mature nodes are sticky because automotive/industrial chips don't migrate — then $200M+ of operating income on a $1.2B EV is genuinely cheap. The bull needs to believe FY25 FCF was a capex-cycle trough, not a new normal. That's testable: watch FY26 capex guidance. If capex falls back to $100-120M, FCF doubles to ~$130M and the stock is a buy at $28. If capex stays at $180M+ to chase advanced nodes where they can't win, this is dead money.

My verdict: the synthesis is too optimistic anchoring to $32.59. The Market Forces "value trap" call is closer to right but overstates structural decline — PLAB still earns 24.5% operating margins, which a truly losing supplier cannot. Fair value is closer to $26-30 based on a 6% normalized FCF yield on $100M mid-cycle FCF plus net cash. At $28.63, you're paying roughly fair value with optionality on a capex normalization, not getting a 14% discount. The accelerating quarterly trend the secondary signals claim simply isn't in the data. I dissent from the slight_upside verdict and land at fairly_valued with a negative skew given the FCF trajectory and insider selling.

GPT Critique
Second-opinion review · gpt-4o · generated 2026-06-11 03:05:26
Reviews the Opus findings above
Verdict I disagree with Opus — fairly valued at $28.63, considering the current capex cycle and cash position; however, this is contingent on stabilization of capex and revenue trends.

Upon reviewing the raw data, Photronics, Inc. (PLAB) presents a mixed financial picture. Quarterly revenues exhibit stagnation, oscillating around the $210M mark with no significant upward trend. Despite a current operating cash flow of $247.8M, the free cash flow of $59.7M is concerning, especially with a hefty $188.1M capex. This indicates that while the company maintains solid operational cash generation, heavy investments are required to sustain its business. The financial health is underpinned by a robust cash position of $492.3M and no debt, a significant buffer for the capital-intensive semiconductor industry. However, the revenue CAGR of -2.4% and FCF CAGR of -40.9% suggest a declining growth trajectory, challenging the notion of PLAB as a growth stock.

Regarding specific claims by Claude Opus, I agree with the assertion that the flat-to-declining revenue trend is problematic, particularly in a sector where growth is typically prized. Opus highlights the decline in operating income from $253M in FY23 to $208M in FY25, emphasizing the negative operating leverage — a point I concur with, as it indicates cost pressures or inefficiencies. However, I diverge on the point where Opus suggests the -41% FCF CAGR is the most critical metric overlooked by the synthesis model. While significant, the cash flow anomaly might be more attributable to the cyclical nature of capex in semiconductor equipment, potentially normalizing in future periods if strategic adjustments are made.

I also partially disagree with Opus's view on the synthesis model's valuation. While Opus critiques the model for being too optimistic with a fair value of $32.59, I find merit in the argument that the valuation considers historical peaks. However, I believe the valuation isn't entirely dismissive, given the company's strong cash position and zero debt, which provide a substantial margin of safety. The insider selling activity noted by Opus does raise red flags about management's confidence, but such transactions aren't always indicative of long-term business prospects.

A careful skeptic might argue that both our analyses overemphasize short-term cash flow fluctuations without considering potential technological advancements or strategic shifts that could alter future capex requirements. They might suggest that the company’s entrenched position in a niche market with high entry barriers could provide long-term stability, undervalued in both our assessments.

Advanced Analysis Forensic deep-dive · two lenses
Two separate reads — Company Quality (is it a great business?) and Valuation (is it mispriced?), kept deliberately apart · 2026-06-11 03:07:41
Delvantic - Cairn AI
Quality — starter only, wait for sub-$26.50 to add 6/10
Strong niche business (quality 58) trading at a thin 14% discount to EPV (value 25) — real but not fat; I want it cheaper before I lean in.
The cruxWhether the 65% FCF collapse is a capex/working-capital blip or a structural reset — that single question decides if $33 EPV holds or drifts lower.
Company Quality
+58
Strong
edge √Σ 147 · risk √Σ 89 · conf 8/10
Valuation / Mispricing
+25
Modestly Cheap
edge √Σ 76 · risk √Σ 51 · conf 6/10
Liquidity & RunwayFortress Balance Sheet
DilutionShare Count Shrinking
Earnings QualityHigh Earnings Quality
The Play — combined read across both lenses Delvantic - Cairn AI

Reconciling the two: quality at 58 (Strong) tells me this is a real business — net cash equal to 35% of the cap, clean accruals, OCF/NI of 2.25x, shrinking share count. I'm happy to own it. But value at 25 (Modestly Cheap) tells me the market already knows, and the 14% gap to a $33 EPV floor is thin for a cyclical whose FCF just dropped two-thirds and whose insiders are net sellers 51-to-0. That's not a fat pitch, it's a fair price for a fair business. The play is a small starter position here (maybe 25-33% of intended full size) just to have skin in the game and a reason to keep the file open, with the bulk of the powder reserved for sub-$26.50 — roughly a 20%+ discount to EPV — which is where I'd actually back up the truck to a full position. Above $31 I stop adding entirely; above $34 I'd trim.

What flips me aggressive earlier: the next 10-Q showing FCF re-accelerating (proving the collapse was capex timing, not structural demand erosion) or a clear chipmaker capex cycle turn. What flips me to the sidelines: a third straight year of revenue decline, gross margin breaking below 34%, or insider selling intensifying. Net-net: I respect the quality, I respect the EPV floor with a net-cash kicker underneath, but at $28.63 I'm paid to wait, not to chase. Nibble, don't gorge.

The evidence behind each score — switch lenses
+58 Strong edge √Σ 147 · risk √Σ 89 · conf 8/10

Photronics looks like a genuinely well-run mature earner. Net cash of $584M against a $1.69B cap (35% of market cap) plus a self-funding $60M FCF base means survival risk is essentially zero, and the Altman Z of 6.82 confirms it. Earnings quality is pristine: accruals at -8.9% of assets, OCF/NI of 2.25x, and a Beneish M of -2.45 say reported profits are backed by real cash. On top of that, share count is actually shrinking (-0.9% CAGR) with buybacks running 3.2x SBC — per-share value is being concentrated, not eroded.

That said, the operating trajectory has plateaued and is mildly deteriorating. Revenue peaked in 2023 at $892M and has slipped two years running to $849M (-4.8% from peak). Gross margin compressed from 37.7% → 35.3% and operating margin from 28.4% → 24.5% over the same window. Net income still grew to $136M (a positive — likely buybacks/tax/interest income on the cash pile helping), but FCF collapsed from $171M (2023) to $60M (2025), a 65% drop. That FCF compression is the single most important quality concern — it implies either heavy capex reinvestment or a working-capital drag that needs explanation.

Insider activity is mixed-to-cautionary: 51 sells / 0 buys over 12 months ($25M sold), with the most recent tape showing repeated programmatic selling by Lee Kang Jyh and others. No open-market buys at all. Not damning for a mature earner where comp is largely equity, but the complete absence of conviction buying is worth noting.

Strengths 5
m85
Fortress balance sheet
$588M liquid cash, $584M net cash = 34.8% of market cap, with Altman Z of 6.82. Zero survival risk.
m75
Pristine earnings quality
OCF/NI of 2.25x, accruals -8.9% of assets, Beneish M -2.45. Reported earnings are cash-backed with no manipulation flags.
m70
Shrinking share count
Diluted shares fell from 62.4M (2024) to 59.9M (2025), -0.9% CAGR overall, with buybacks at 316% of SBC. Per-share value is being concentrated.
m55
Net income still expanding
NI grew from $125.5M (2023) to $136.4M (2025) despite revenue declining — suggests cost discipline plus interest income leverage on the $588M cash pile.
m30
Durable niche position implied
Photomasks are a critical, capital-intensive niche in the semiconductor supply chain; sustained 24-28% operating margins over 4 years suggest real competitive position.
Concerns 3
m65
FCF collapse
FCF fell from $170.9M (2023) → $130.5M (2024) → $59.7M (2025), a 65% drop from peak. Cash conversion is materially worse and needs root-cause clarity (capex cycle vs. working-capital bleed).
m50
Top-line and margin rollover
Revenue down 4.8% from 2023 peak; gross margin -240bps and operating margin -390bps from peak. The post-2022 boom is unwinding.
m35
Insider selling, zero buying
51 sells / 0 buys ($25M) over 12 months, with multiple insiders (Lee Kang Jyh especially) selling repeatedly. Mixed pattern, not catastrophic, but no conviction signal from anyone.
This is a solid, conservatively-run niche industrial — fortress balance sheet, clean books, disciplined share count, real margins. The quality bones are excellent. What stops me from calling it Fortress is the operating trajectory: revenue and margins have rolled over for two years, and the FCF dropping by two-thirds in a single year is a flag that deserves an explanation before I'd assume the cash generation is durable. If the FCF drop is a capex investment cycle, this stays a Strong business. If it's structural working capital or pricing erosion, it slides toward Mixed. Insider behavior is one-sided sell but at modest scale for a company this size — noted, not alarming. Net: a genuinely well-managed company in a cyclical lull, not a deteriorating one.
Verify before trusting this (6)
  • Root cause of FCF dropping from $171M to $60M — is it capex expansion (e.g., new mask shop / advanced node investment) or working-capital deterioration?
  • Customer concentration in the 10-K — photomask demand is concentrated among a few foundries/IDMs; any single customer >10%?
  • Capex guidance and whether the elevated capex cycle continues or normalizes
  • Minority interest detail — Photronics has JVs (IM Technology in Taiwan, PDMCX in China); how much of net income is attributable to non-controlling interests?
  • Geographic/segment mix — how much revenue is China-exposed and at what margin?
  • Pricing power evidence — is the 35% GM defensible if leading-edge demand weakens?
+25 Modestly Cheap edge √Σ 76 · risk √Σ 51 · conf 6/10
Price $28.63 vs deserved ~$33 (EPV floor) — roughly 14% discount, a thin but real margin of safety. attractive below $26.50

The composite fair value of $33.02 (signal-adjusted $32.59) sits ~14-15% above the $28.63 quote, and notably the FV is pinned to an EPV floor — i.e., it's valuing the business on current earning power with essentially no growth credit. That's a reasonable anchor for a cyclical photomask supplier whose revenue and FCF have rolled over. Earnings quality is high (score 3, no haircut warranted), so the deserved-value math doesn't need a discount for accruals or dilution.

The quality lens grades the business Strong (58) with a fortress balance sheet and net cash, which argues the deserved value should at least equal — not sit below — EPV. So $33 is a defensible floor, not a stretch. Against $28.63, that's a modest margin of safety, consistent with the market pricing in the FCF rollover and cyclical risk the bear case flags. This isn't priced for perfection, but it isn't a giveaway either — it looks like a fair-to-modestly-cheap setup where you're paid a little to wait, with optionality if the cycle turns.

Cheap signals 3
m55
EPV floor above price
Composite FV of $33.02 is itself the EPV floor, meaning the no-growth earning power of the business exceeds today's $28.63 quote by ~15%. That's a structural valuation cushion.
m40
Net-cash balance sheet not reflected
Quality lens flags a fortress balance sheet; on a cash-adjusted basis the enterprise is even cheaper than the headline P/E suggests, supporting the deserved-value floor.
m35
Clean earnings — no haircut needed
Earnings-quality score of 3 (high) means reported numbers can be taken at face value; deserved value doesn't need to be marked down for accrual or dilution risk.
Rich / priced-in 2
m45
Rolling-over fundamentals cap the upside
Revenue and margins have rolled for two years and FCF dropped ~two-thirds in a single year — that justifies the market discounting forward earning power and limits how aggressive a deserved-value mark should be.
m25
Cyclical, capex-dependent customer base
Demand is tied to chipmaker capex cycles; a true buy-with-conviction price should embed a cyclical discount, which is why I'd want a wider gap than 14% to be excited.
Modestly cheap, not a fat pitch. At $28.63 against a $33 EPV-floor fair value I'm getting ~14% upside plus a net-cash kicker, which is real but not the kind of gap I get excited about for a cyclical name with deteriorating FCF. I'd want it under ~$26.50 — call it a 20%+ discount to the EPV floor — before I'd lean in hard. At today's price it's a 'fine, hold, maybe nibble' setup rather than a clear buy.
Verify before trusting this (4)
  • Cause of the ~two-thirds single-year FCF decline — working capital, capex timing, or genuine demand drop?
  • Management commentary on mask volumes at advanced nodes and pricing trends with top customers
  • Capex guidance vs maintenance capex — is EPV being understated by elevated growth capex?
  • Buyback pace and any change to capital return policy given the cash pile
Two lenses kept deliberately separate — Company Quality is price-agnostic; Valuation is price-conditional. The scores are not blended (yet). Filing-level items (convertibles, lock-ups, customer concentration) are v2 — see each lens's "verify."
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Data via Financial Modeling Prep · Cached for performance · fmp
v1.1.330 · 344c2a54 · 2026-06-09 20:20:16