COHU INC — Form 10-Q
Filed July 31, 2026 · analyzed by the Periodic Agent
10-Q
— Neutral
significance 8/100
What the filing says
This 10-Q filing exhibits three standard equity award agreement templates under COHU's 2026 Equity Incentive Plan (effective May 15, 2026): (1) Performance Restricted Stock Unit (PSU) agreements for leadership team employees with performance-based vesting, (2) time-based Restricted Stock Unit (RSU) agreements for leadership team employees, and (3) RSU agreements for non-employee directors with deferral election rights and dividend equivalent provisions. No specific grant amounts, recipient names, vesting dates, or dollar valuations are disclosed in these template documents—only the boilerplate terms and conditions governing how awards will vest, settle, and be taxed. The exhibits are accompanied by standard Section 302 and 906 Sarbanes-Oxley certifications from CEO Luis A. Müller and CFO Jeffrey D. Jones dated July 31, 2026.
Why this rating
Standard equity plan documentation; templates establish governance but contain no material quantitative awards, recipient identities, or business-changing terms. Administrative routine disclosure.
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