ACLSMEDIUM SIGNALFINANCIAL10-K

ACLS experienced a meaningful revenue contraction in fiscal 2025, with top-line declining approximately 17.6% year-over-year, driving substantially lower operating and net income.

The revenue decline from approximately $1.0B to $839.0M reflects continued softness in systems demand, with systems revenue falling from $782.6M to $571.0M — a notably sharper drop than the overall business — suggesting customers are deferring capital equipment purchases. While gross margin held essentially flat at 44.9% versus 44.7%, the lower revenue base flowed through to operating profit declining from $210.8M to $119.3M, a meaningful compression that investors should monitor closely heading into 2026. The company's near-complete revenue concentration in ion implantation (98.2%) leaves limited diversification buffer if end-market demand remains subdued.

Comparing 2026-02-26 vs 2025-02-28View on EDGAR →
FINANCIAL ANALYSIS

Revenue declined roughly 17.6% to $839.0M and gross profit fell in line to $376.8M, yet gross margin held steady near 45%, indicating cost discipline even as volumes compressed. Operating income fell from $210.8M to $119.3M and net income declined from $201.0M to $120.2M, both reflecting meaningful deleverage as fixed costs were spread over a smaller revenue base rather than any gross margin deterioration. On the balance sheet, cash edged up modestly to $145.5M and inventory rose 16.6% to $329.0M — a build worth watching as it could signal either demand optimism or slowing shipments — while operating cash flow contracted modestly to $118.3M, leaving the company still solidly cash-generative but with less financial flexibility than the prior year.

FINANCIAL STATEMENT CHANGES
Operating Income
P&L
-43.4%
$210.8M$119.3M

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

Net Income
P&L
-40.2%
$201.0M$120.2M

Net income declined 40.2% — review whether driven by operations, interest costs, or non-recurring items.

Cash & Equivalents
Balance Sheet
+17.8%
$123.5M$145.5M

Cash grew 17.8% — improving liquidity position supports investment and shareholder returns.

Revenue
P&L
-17.6%
$1.0B$839.0M

Revenue softened 17.6% — monitor whether this is cyclical or structural.

Gross Profit
P&L
-17.1%
$454.7M$376.8M

Gross margin compression — rising input costs, pricing pressure, or unfavorable product mix shift.

Accounts Receivable
Balance Sheet
-17.1%
$203.1M$168.5M

Receivables declined — improved collection efficiency or conservative revenue recognition.

Inventory
Balance Sheet
+16.6%
$282.2M$329.0M

Inventory built 16.6% — monitor whether demand supports this build or if write-downs may follow.

Current Assets
Balance Sheet
-16.1%
$1.1B$943.2M

Current assets declined 16.1% — monitor working capital adequacy and short-term liquidity.

Operating Cash Flow
Cash Flow
-16%
$140.8M$118.3M

Operating cash flow softened — monitor whether temporary working capital timing or structural deterioration.

LANGUAGE CHANGES
NEW — 2026-02-26
PRIOR — 2025-02-28
ADDED
The ion implantation business represented 98.2% of our revenue in 2025, with the remaining 1.8% of revenue derived from aftermarket sales associated with other legacy processing systems.
Revenue for 2025 was $839.0 million, compared to $1,017.9 million in 2024.
Systems revenue for 2025 was $571.0 million, compared to $782.6 million in 2024.
Gross margin percent for 2025 was 44.9% compared to 44.7% in 2024.
Operating profit for 2025 was $119.3 million, compared to $210.8 million in 2024.
Net income for 2025 was $120.2 million, compared to $201.0 million in 2024.
Important accomplishments in 2025 included: We delivered revenue of $839.0 million in 2025 and earnings per share of $3.80.
We remained a technology leader and supplier of choice in the implant-intensive power device segment, which accounted for 55% of the value of our 2025 system shipments.
The Purion M is energy efficient and is among the industry s lowest cost of ownership.
Approximately 3,400 of our products are in use in 27 countries worldwide.
REMOVED
The ion implantation business represented 98.3% of our revenue in 2024, with the remaining 1.7% of revenue derived from aftermarket sales associated with other legacy processing systems.
Revenue for 2024 was $1,017.9 million, compared to $1,130.6 million in 2023.
Systems revenue for 2024 was $782.6 million, compared to $883.6 million in 2023.
Gross margin percent for 2024 was 44.7% compared to 43.5% in 2023.
Operating profit for 2024 was $210.8 million, compared to $265.8 million in 2023.
Net income for 2024 was $201.0 million, compared to $246.3 million in 2023.
Important accomplishments in 2024 included: We delivered revenue of $1,017.9 million in 2024 and earnings per share of $6.15.
We remained a technology leader and supplier of choice in the implant-intensive power device segment, which accounted for 56% of the value of our 2024 system shipments.
The Purion M is 20% more energy efficient than competing platforms, and is among the industry s lowest cost of ownership.
Approximately 3,300 of our products are in use in 28 countries worldwide.
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