Aug 6, 2026, 4:20 PM ETTechnology
nLIGHT — Second Quarter 2026 Earnings Summary
Financial Performance
- Total revenue for the quarter ended June 30, 2026, was $82.6 million, a 33.8% increase year-over-year from $61.7 million in Q2 2025.
- Products revenue reached a record $59.4 million, up 45% year-over-year from $40.8 million.
- Gross margin improved to 31.1% in Q2 2026 from 29.9% in Q2 2025.
- GAAP net loss was $1.3 million ($0.02 per diluted share) compared to a net loss of $3.6 million ($0.07 per diluted share) in the prior year period.
- Non-GAAP net income was $9.6 million ($0.17 per diluted share) compared to a non-GAAP net loss of $2.9 million ($0.06 per diluted share) in the prior year period.
- Adjusted EBITDA was $10.7 million, more than doubling from $5.6 million in Q2 2025.
- Operating loss narrowed to $3.6 million from $4.2 million in the prior year period.
- Cash and cash equivalents increased to $295.8 million as of June 30, 2026, from $98.7 million as of December 31, 2025.
- Deferred revenue increased significantly to $10.7 million as of June 30, 2026, from $1.5 million as of December 31, 2025.
- Total liabilities decreased to $77.7 million as of June 30, 2026, from $88.5 million as of December 31, 2025, driven by the repayment of the $20 million line of credit.
- Stock-based compensation for the quarter was $11.0 million, compared to $6.4 million in Q2 2025.
Guidance and Future Outlook
- For the third quarter of 2026, nLIGHT expects revenue between $63 million and $73 million, with a midpoint of $70 million.
- Q3 2026 guidance includes approximately $43 million in Products revenue and $25 million in Advanced Development revenue.
- Q3 2026 guidance excludes approximately $17 million of product revenue due to supply chain challenges, which is now expected to be delivered in future quarters.
- Overall gross margin for Q3 2026 is expected to be between 24% and 30%.
- Products gross margin for Q3 2026 is expected to be between 34% and 40%, while Advanced Development gross margin is expected to be approximately 8%.
- Adjusted EBITDA for Q3 2026 is expected to be between $1 million and $7 million; no reconciliation is provided due to the unpredictability of foreign exchange gains and losses.
Business Segments and Product Lines
- The company operates in three primary end markets: Aerospace and Defense, Industrial, and Microfabrication.
- Aerospace and Defense revenue for Q2 2026 was $57.3 million, up from $40.7 million in Q2 2025.
- Industrial revenue for Q2 2026 was $12.0 million, up from $9.7 million in Q2 2025.
- Microfabrication revenue for Q2 2026 was $13.3 million, up from $11.3 million in Q2 2025.
- The company highlighted the Department of War's Joint Laser Weapon Systems contract as a recent example of expanding opportunities in directed energy.
- The company noted continued growth in laser sensing and advanced manufacturing opportunities.
Market and Competitive Landscape
- The company serves mission-critical directed energy, optical sensing, and advanced manufacturing applications.
- Management cited continued strength in key defense and advanced manufacturing markets as a driver for the quarter's results.
- The company employs a vertically integrated approach, enabling performance leadership from laser chip through system-level solutions.
Risks and Challenges
- Supply chain challenges are impacting Q3 2026 shipments, delaying approximately $17 million of product revenue to future quarters.
- Forward-looking statements note risks including reliance on a small number of customers, manufacturing capacity constraints, and reliance on third-party manufacturers.
- Risks also include government export/import controls, protection of intellectual property, and fluctuations in quarterly results.
Management Commentary and Tone
- Chairman and CEO Scott Keeney described the quarter as "another strong quarter of execution" with total revenue, gross margin, and Adjusted EBITDA at or above expectations.
- Management expressed confidence in the expanding pipeline of new opportunities in directed energy and a broad base of new and existing programs expected to provide attractive long-term growth.
Other Key Points
- The company completed a public offering in the first half of 2026, generating $192.2 million in proceeds net of underwriting discounts.
- The company repaid its entire $20 million line of credit during the six months ended June 30, 2026.
- A webcast to discuss the results was held on August 6, 2026.
- The company employs more than 800 people with operations in the United States, Europe, and Asia.