Press Release: Penguin Solutions Reports Q2 Fiscal 2026 Financial Results

Dow Jones04-02

Raises Full Year Net Sales and EPS Outlook

FREMONT, Calif.--(BUSINESS WIRE)--April 01, 2026-- 

Penguin Solutions, Inc. ("Penguin Solutions," "we," "us," or the "Company") (Nasdaq: PENG) today reported financial results for the second quarter of fiscal 2026.

Second Quarter Fiscal 2026 Highlights

   --  Net sales of $343 million, down 6% versus the year-ago quarter 
 
   --  GAAP gross margin of 27.3%, down 130 basis points versus the year-ago 
      quarter 
 
   --  Non-GAAP gross margin of 31.2%, up 40 basis points versus the year-ago 
      quarter 
 
   --  GAAP diluted EPS of $0.58 versus $0.09 in the year-ago quarter 
 
   --  Non-GAAP diluted EPS of $0.52 for the current and year-ago quarters 

"Enterprises, governments, and neocloud providers are racing to build AI factories, as platforms scale to power the next generation of inference workloads," said Kash Shaikh, CEO of Penguin Solutions. "Our AI/HPC pipeline continues to expand, and we added five AI/HPC customers this quarter, including a Tier One financial institution deploying our MemoryAI$(TM)$ CXL-based KV cache server. Memory is a critical scaling factor for AI inference, and that aligns with one of our core strengths. Reflecting strong memory demand and disciplined execution, we are raising our full-year net sales and EPS outlook."

Quarterly Financial Results

 
                           GAAP (1)                    Non-GAAP (2) 
                 ----------------------------  ---------------------------- 
(in thousands, 
except per 
share amounts)    Q2-26     Q1-26     Q2-25     Q2-26     Q1-26     Q2-25 
---------------  --------  --------  --------  --------  --------  -------- 
Net sales: 
   Advanced 
    Computing    $115,715  $151,452  $200,157  $115,715  $151,452  $200,157 
   Integrated 
    Memory        171,629   136,521   105,260   171,629   136,521   105,260 
   Optimized 
    LED            55,655    55,098    60,102    55,655    55,098    60,102 
                  -------   -------   -------   -------   -------   ------- 
Total net sales  $342,999  $343,071  $365,519  $342,999  $343,071  $365,519 
                  =======   =======   =======   =======   =======   ======= 
 
Gross profit     $ 93,702  $ 96,109  $104,648  $106,916  $102,921  $112,408 
Operating 
 income (loss)     25,689    19,582    18,488    45,254    41,528    49,090 
Net income 
 (loss) 
 attributable 
 to Penguin 
 Solutions         37,452     5,270     8,082    34,107    32,391    33,836 
Diluted 
 earnings 
 (loss) per 
 share           $   0.58  $   0.04  $   0.09  $   0.52  $   0.49  $   0.52 
 
 
(1)  GAAP represents U.S. Generally Accepted Accounting Principles. 
(2)  Non-GAAP represents GAAP excluding the impact of certain activities. 
     Further information regarding the Company's use of non-GAAP measures and 
     reconciliations between GAAP and non-GAAP measures are included within 
     this press release. 
 

Business Outlook

As of April 1, 2026, Penguin Solutions is providing the following financial outlook for fiscal year 2026:

 
Updated            GAAP                                            Non-GAAP 
Outlook           Outlook               Adjustments                 Outlook 
------------  --------------  --------------------------------  -------------- 
              12% YoY Growth                                    12% YoY Growth 
Net sales         +/-5%                      --                     +/-5% 
Gross margin   26% +/- 0.5%        2%              $(A)$           28% +/- 0.5% 
               $310 million                                      $250 million 
Operating         +/- $5         ($60)                              +/- $5 
expenses         million        million           (B)$(CUL3)$           million 
Diluted 
earnings per    $1.30 +/-                                         $2.15 +/- 
share             $0.15          0.85      (B)$(C)$(D)$(E)$(F)$      $0.15 
Diluted 
 shares         53 million                   --                   53 million 
 
 
Non-GAAP adjustments (in millions) 
-------------------------------------------------------------------  ------- 
(A) Stock-based compensation and amortization of 
 acquisition-related intangibles included in cost of sales           $ 30 
(B) Stock-based compensation and amortization of 
 acquisition-related intangibles included in R&D and SG&A              50 
(C) Other operating adjustments                                        10 
(D) Other non-operating adjustments (1)                               (20) 
$(E)$ Estimated income tax effects                                      (18) 
(F) Estimated effect of allocation of earnings to participating 
 securities                                                            (7) 
                                                                      --- 
                                                                     $ 45 
                                                                      === 
 
 
(1)  Primarily reflects net gains associated with non-marketable equity 
     investments. 
 
 
Previous          GAAP                                            Non-GAAP 
Outlook          Outlook                Adjustments                Outlook 
-----------  ---------------  -------------------------------  --------------- 
              6% YoY Growth                                     6% YoY Growth 
Net sales        +/-10%                     --                     +/-10% 
Gross 
 margin        27% +/- 1%         2%              (A)            29% +/- 1% 
              $307 million                                      $250 million 
Operating        +/- $10         ($57)                             +/- $10 
expenses         million        million          (B)(C)            million 
Diluted 
earnings 
per share    $0.85 +/- $0.25     $1.15     (A)(B)(C)(D)(E)(F)  $2.00 +/- $0.25 
Diluted 
 shares        55 million                   --                   55 million 
 
 
Non-GAAP adjustments (in millions) 
-------------------------------------------------------------------  ------- 
(A) Stock-based compensation and amortization of 
 acquisition-related intangibles included in cost of sales           $ 30 
(B) Stock-based compensation and amortization of 
 acquisition-related intangibles included in R&D and SG&A              49 
(C) Other operating adjustments                                         8 
(D) Other non-operating adjustments (1)                                 3 
(E) Estimated income tax effects                                      (20) 
(F) Estimated effect of allocation of earnings to participating 
 securities                                                            (7) 
                                                                      --- 
                                                                     $ 63 
                                                                      === 
 
 
(1)  Primarily reflects net losses associated with non-marketable equity 
     investments. 
 

Second Quarter Fiscal 2026 Earnings Conference Call and Webcast Details

Penguin Solutions will hold a conference call and webcast to discuss the second quarter fiscal 2026 results and related matters today, April 1, 2026, at 1:30 p.m. Pacific Time (4:30 p.m. Eastern Time). Interested parties may access the call by registering online at https://events.q4inc.com/analyst/550562118?pwd=0KlWip4M, at which time registrants will receive dial-in information as well as a conference ID. The live webcast will also be accessible from the Penguin Solutions investor relations website on the Events page, along with the related earnings press release and slide presentation. The webcast replay will be made available on the Quarterly Results page after the call concludes. An archived version of the webcast will be available on the Penguin Solutions investor relations website for approximately one year after the webcast date.

Use of Forward-Looking Statements

This press release contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, Section 21E of the Securities Exchange Act of 1934, as amended, and the Private Securities Litigation Reform Act of 1995 that are not historical in nature, that are predictive or that depend upon or refer to future events or conditions. These statements may include, but are not limited to, statements concerning or regarding future events and the future financial and operating performance of Penguin Solutions; statements regarding the extent and timing of and expectations regarding Penguin Solutions' future net sales, sales mix and expenses; statements regarding Penguin Solutions' strategic transformation, divestiture of its remaining interest in Zilia Technologies Indústria e Comércio de Componentes Eletrônicos Ltda., a sociedade limitada governed by the laws of Brazil ("Zilia Technologies"), business momentum, and emerging leadership position; statements regarding AI-related demand, customer pipeline, market opportunities and product performance; statements regarding projected demand for the second half of fiscal year 2026; statements regarding long-term effective tax rates; and statements regarding the business and financial outlook for fiscal year 2026 described under "Business Outlook" above.

These statements can be identified by the fact that they do not relate strictly to historical or current facts. Forward-looking statements often use words such as "anticipate," "target," "expect," "estimate," "intend," "plan," "goal," "believe," "could," and other words of similar meaning. Forward-looking statements provide our current expectations or forecasts of future events, circumstances, results or aspirations and are subject to a number of significant risks, uncertainties and other factors, many of which are outside of our control, including but not limited to: global business and economic conditions, including the impact on the financial condition of our customers, particularly in challenging macroeconomic environments, growth and demand trends in technology industries (including trends and markets related to artificial intelligence), our customer markets and various geographic regions; uncertainties in the geopolitical environment, including those related to global conflicts, such as those in the Middle East and Ukraine, and the global effects thereof on international relations, transport, and trade; our ability to manage our cost structure; disruptions in our operations or supply chain as a result of global pandemics, tariffs or other factors; changes in trade regulations and tariffs or adverse developments in international trade relations and agreements; changes in currency exchange rates; overall information technology spending, including changes in customer spending on our products and services; appropriations for government spending; the success of our strategic initiatives including the U.S. Domestication (as defined below) and our ability to realize the anticipated benefits thereof, our rebranding and related strategy, any existing or potential collaborations and additional investments in new products and additional capacity; acquisitions of companies or technologies and the failure to successfully integrate and operate them or customers' negative reactions to them; issues, delays or complications in integrating the operations of Stratus Technologies; failure to achieve the intended benefits of the sale of Zilia Technologies and its business, including the sale of our remaining 19% interest therein; the impact of and expected timing of winding down the manufacturing and discontinuing the sale of products offered through our Penguin Edge business; limitations on or changes in the availability of supply of materials and components; fluctuations in material costs; the temporary or volatile nature of pricing trends in memory or elsewhere; deterioration in customer relationships; our dependence on a select number of customers, and the timing and volume of customer orders and renewals; the impact of customer churn rates, including discounting and churn of significant customers from whom we derive a significant percentage of our revenue; changes in customer demand and sales mix; production or manufacturing difficulties; competitive factors; technological changes; difficulties with, or delays in, the introduction of new products; slowing or contraction of growth in the memory market, LED market or other markets in which we participate; changes to applicable tax regimes or rates; changes to the valuation allowance for our deferred tax assets, including any potential inability to realize these assets in the future; prices for the end products of our customers; strikes or labor disputes; deterioration in or loss of relations with any of our limited number of key vendors; the inability to maintain or expand government business; potential sales of our common stock by the holder of our issued convertible preferred stock or the anticipation of such sales; and the continuing availability of borrowings under revolving lines of credit or other debt arrangements and our ability to raise capital through debt or equity financings.

These and other risks, uncertainties and factors are described in greater detail under the sections titled "Risk Factors," "Critical Accounting Estimates," "Results of Operations," "Quantitative and Qualitative Disclosures About Market Risk" and "Liquidity and Capital Resources" contained in the Annual Report on Form 10-K for the fiscal year ended August 29, 2025, as updated by the risk factors, if any, contained in our Quarterly Reports on Form 10-Q and in our other filings with the U.S. Securities and Exchange Commission (the "SEC"). Such risks, uncertainties and factors as outlined above and in such filings could cause our actual results to be materially different from such forward-looking statements. Accordingly, investors are cautioned not to place undue reliance on any forward-looking statements. Any forward-looking statements that we make in this press release speak only as of the date of this press release. Except as required by law, we do not undertake to update the forward-looking statements contained in this press release to reflect the impact of circumstances or events that may arise after the date that the forward-looking statements were made.

Statement Regarding Use of Non-GAAP Financial Measures

This press release and the accompanying tables contain the following non-GAAP financial measures: non-GAAP gross profit, non-GAAP gross margin, non-GAAP operating expenses, non-GAAP operating income, non-GAAP operating margin, non-GAAP effective tax rate, non-GAAP net income, non-GAAP weighted-average shares outstanding, non-GAAP diluted earnings per share and adjusted EBITDA. Penguin Solutions' management uses these non-GAAP measures to supplement Penguin Solutions' financial results under GAAP. Management uses these measures to analyze its operations and make decisions as to future operational plans and believes that this supplemental non-GAAP information is useful to investors in analyzing and assessing the Company's past and future operating performance. These non-GAAP measures exclude certain items, such as stock-based compensation expense; amortization of acquisition-related intangible assets (consisting of amortization of developed technology, customer relationships and trademarks/trade names and backlog acquired in connection with business combinations); acquisition-related inventory adjustments; inventory write-off, stolen in-transit shipment; cost of sales-related restructuring; diligence, acquisition and integration expense; redomiciliation costs; restructuring charges; (gain) loss on disposition of equity investments; (gain) loss on non-marketable equity investments; impairment of goodwill; changes in the fair value of contingent consideration; (gains) losses from changes in foreign currency exchange rates; amortization of debt issuance costs; (gain) loss on extinguishment or prepayment of debt; gain on disposition of equity investment; other infrequent or unusual items and related tax effects and other tax adjustments. While amortization of acquisition-related intangible assets is excluded, the revenues from acquired companies are reflected in the Company's non-GAAP measures and these intangible assets contribute to revenue generation. Management believes the presentation of operating results that exclude certain items provides useful supplemental information to investors and facilitates the analysis of the Company's core operating results and comparison of operating results across reporting periods. Management also uses adjusted EBITDA, which represents GAAP net income (loss), adjusted for net interest expense; income tax provision (benefit); depreciation expense and amortization of intangible assets; stock-based compensation expense; cost of sales-related restructuring; diligence, acquisition and integration expense; redomiciliation costs; (gain) loss on dispositions of equity investments; (gain) loss on non-marketable equity investments; impairment of goodwill; restructuring charges; loss on extinguishment of debt and other infrequent or unusual items.

Our GAAP effective tax rate can vary significantly from quarter to quarter based on a variety of factors, including, but not limited to, discrete items which are recorded in the period they occur, the tax effects of certain items of income or expense, significant changes in our geographic earnings mix or changes to our strategy or business operations. We are unable to predict the timing and amounts of these items, which could significantly impact our GAAP effective tax rate, and therefore we are unable to reconcile our forward-looking non-GAAP effective tax rate measure to our GAAP effective tax rate.

Non-GAAP financial measures should not be considered as a substitute for, or superior to, measures of financial performance prepared in accordance with GAAP, as they exclude important information about Penguin Solutions' financial results, as noted above. The presentation of these adjusted amounts varies from amounts presented in accordance with GAAP and therefore may not be comparable to amounts reported by other companies. In addition, adjusted EBITDA does not purport to represent cash flow provided by, or used for, operating activities in accordance with GAAP and should not be used as a measure of liquidity. Investors are encouraged to review the "Reconciliation of GAAP to Non-GAAP Measures" tables below.

Explanatory Note

On June 30, 2025, we completed the redomiciliation of the parent company of our corporate group, Penguin Solutions (Cayman), Inc. (formerly known as Penguin Solutions, Inc.), a Cayman Islands exempted company ("Penguin Solutions Cayman"), from the Cayman Islands to the State of Delaware in the United States, resulting in Penguin Solutions, Inc., a Delaware corporation ("Penguin Solutions Delaware"), becoming our publicly traded parent company (the "U.S. Domestication"). Penguin Solutions Delaware is the successor issuer to Penguin Solutions Cayman. The U.S. Domestication was approved by the shareholders of Penguin Solutions Cayman and effected via a court-sanctioned scheme of arrangement under Cayman Islands law, pursuant to which each ordinary share of Penguin Solutions Cayman was exchanged for one share of common stock of Penguin Solutions Delaware, and each convertible preferred share of Penguin Solutions Cayman was exchanged for one share of convertible preferred stock of Penguin Solutions Delaware. Additional information about the U.S. Domestication was included in Penguin Solutions Cayman's definitive proxy statement on Schedule 14A, filed with the SEC on May 2, 2025.

As used in this press release, unless stated otherwise or the context requires otherwise, the terms "Penguin Solutions," "Company," "we," "our, " "us" or similar terms (i) for periods prior to the consummation of the U.S. Domestication, refer to Penguin Solutions Cayman and its consolidated subsidiaries and (ii) for periods at or after the consummation of the U.S. Domestication, refer to Penguin Solutions Delaware and its consolidated subsidiaries. Throughout this press release, we refer to our equity securities (i) for periods prior to the consummation of the U.S. Domestication, as ordinary shares and/or convertible preferred shares and (ii) for periods at or after the consummation of the U.S. Domestication, as shares of common stock and/or shares of convertible preferred stock.

About Penguin Solutions

The most transformative technological advancements are often the hardest to deploy and optimize. Penguin Solutions, the AI factory platform company, has the innovative technologies, skills, experience, and partnerships needed to turn your AI ambitions into reality.

In addition to our AI capabilities, Penguin Solutions offers memory and LED solutions serving a wide range of high-performance and specialized applications.

For more information, visit www.penguinsolutions.com.

 
 
Penguin Solutions, Inc. 
Consolidated Statements of Operations 
(In thousands, except per share amounts) 
(Unaudited) 
 
                            Three Months Ended            Six Months Ended 
                      -------------------------------  ---------------------- 
                      February   November   February   February    February 
                      27, 2026   28, 2025   28, 2025   27, 2026    28, 2025 
--------------------  ---------  ---------  ---------  ---------  ----------- 
Net sales: 
   Advanced 
    Computing         $115,715   $ 151,452  $200,157   $267,167   $   377,583 
   Integrated Memory   171,629     136,521   105,260    308,150       201,966 
   Optimized LED        55,655      55,098    60,102    110,753       127,072 
                       -------    --------   -------    -------    ---------- 
      Total net 
       sales           342,999     343,071   365,519    686,070       706,621 
Cost of sales          249,297     246,962   260,871    496,259       504,161 
                       -------    --------   -------    -------    ---------- 
      Gross profit      93,702      96,109   104,648    189,811       202,460 
                       -------    --------   -------    -------    ---------- 
 
Operating expenses: 
   Research and 
    development         18,976      18,693    19,907     37,669        39,718 
   Selling, general 
    and 
    administrative      47,989      53,092    59,315    101,081       119,851 
   Impairment of 
    goodwill                --          --     6,079         --         6,079 
   Other operating 
    expense              1,048       4,742       859      5,790           968 
                       -------    --------   -------    -------    ---------- 
      Total 
       operating 
       expenses         68,013      76,527    86,160    144,540       166,616 
                       -------    --------   -------    -------    ---------- 
Operating income        25,689      19,582    18,488     45,271        35,844 
                       -------    --------   -------    -------    ---------- 
 
Non-operating 
(income) expense: 
   Interest expense, 
    net                    721          47     2,183        768         6,579 
   Other 
    non-operating 
    (income) 
    expense            (27,983)     11,675      (209)   (16,308)          427 
                       -------    --------   -------    -------    ---------- 
      Total 
       non-operating 
       (income) 
       expense         (27,262)     11,722     1,974    (15,540)        7,006 
                       -------    --------   -------    -------    ---------- 
Income (loss) before 
 taxes                  52,951       7,860    16,514     60,811        28,838 
 
Income tax provision 
 (benefit)              14,410       1,805     7,643     16,215        14,003 
                       -------    --------   -------    -------    ---------- 
Net income (loss)       38,541       6,055     8,871     44,596        14,835 
Net income 
 attributable to 
 noncontrolling 
 interest                1,089         785       789      1,874         1,536 
                       -------    --------   -------    -------    ---------- 
Net income (loss) 
 attributable to 
 Penguin Solutions      37,452       5,270     8,082     42,722        13,299 
                       -------    --------   -------    -------    ---------- 
 
Preferred stock 
 dividends               3,033       3,033     2,600      6,066         2,600 
                       -------    --------   -------    -------    ---------- 
Income available for 
 distribution           34,419       2,237     5,482     36,656        10,699 
Income allocated to 
 participating 
 securities              3,594         231       482      3,808           492 
                       -------    --------   -------    -------    ---------- 
Net income available 
 to common 
 stockholders         $ 30,825   $   2,006  $  5,000   $ 32,848   $    10,207 
                       =======    ========   =======    =======    ========== 
 
Earnings (loss) per 
share: 
   Basic              $   0.59   $    0.04  $   0.09   $   0.62   $      0.19 
   Diluted            $   0.58   $    0.04  $   0.09   $   0.61   $      0.19 
 
Common stock used in 
per share 
calculations: 
   Basic                52,283      52,900    53,454     52,592        53,468 
   Diluted              53,186      54,991    54,384     54,031        54,484 
 
 
Penguin Solutions, Inc. 
Reconciliation of GAAP to Non-GAAP Measures 
(In thousands, except percentages) 
(Unaudited) 
 
                                    Three Months Ended                  Six Months Ended 
                         ----------------------------------------  -------------------------- 
                         February 27,  November 28,  February 28,  February 27,  February 28, 
                             2026          2025          2025          2026          2025 
-----------------------  ------------  ------------  ------------  ------------  ------------ 
GAAP gross profit        $ 93,702      $ 96,109      $104,648      $189,811      $202,460 
   Stock-based 
    compensation 
    expense                 1,522         1,386         1,776         2,908         3,419 
   Amortization of 
    acquisition-related 
    intangibles             5,909         5,909         5,907        11,818        11,816 
   Inventory write-off, 
    stolen in-transit 
    shipment                5,783            --            --         5,783            -- 
   Cost of 
    sales-related 
    restructuring              --          (483)           77          (483)           35 
   Other                       --            --            --            --          (200) 
                          -------       -------       -------       -------       ------- 
Non-GAAP gross profit    $106,916      $102,921      $112,408      $209,837      $217,530 
                          =======       =======       =======       =======       ======= 
 
GAAP gross margin            27.3%         28.0%         28.6%         27.7%         28.7% 
   Effect of 
    adjustments               3.9%          2.0%          2.2%          2.9%          2.1% 
                          -------       -------       -------       -------       ------- 
Non-GAAP gross margin        31.2%         30.0%         30.8%         30.6%         30.8% 
                          =======       =======       =======       =======       ======= 
 
GAAP operating expenses  $ 68,013      $ 76,527      $ 86,160      $144,540      $166,616 
   Stock-based 
    compensation 
    expense                (3,597)       (8,694)       (9,804)      (12,291)      (19,692) 
   Amortization of 
    acquisition-related 
    intangibles            (1,600)       (1,599)       (2,932)       (3,199)       (6,778) 
   Diligence, 
    acquisition and 
    integration 
    expense                    --            --          (567)           --        (1,400) 
   Redomiciliation 
    costs                      --            --        (2,359)           --        (3,602) 
   Impairment of 
    goodwill                   --            --        (6,079)           --        (6,079) 
   Restructuring 
    charges                (1,048)       (4,742)         (859)       (5,790)         (968) 
   Other                     (106)          (99)         (242)         (205)         (575) 
                          -------       -------       -------       -------       ------- 
Non-GAAP operating 
 expenses                $ 61,662      $ 61,393      $ 63,318      $123,055      $127,522 
                          =======       =======       =======       =======       ======= 
 
GAAP operating income    $ 25,689      $ 19,582      $ 18,488      $ 45,271      $ 35,844 
   Stock-based 
    compensation 
    expense                 5,119        10,080        11,580        15,199        23,111 
   Amortization of 
    acquisition-related 
    intangibles             7,509         7,508         8,839        15,017        18,594 
   Inventory write-off, 
    stolen in-transit 
    shipment                5,783            --            --         5,783            -- 
   Cost of 
    sales-related 
    restructuring              --          (483)           77          (483)           35 
   Diligence, 
    acquisition and 
    integration 
    expense                    --            --           567            --         1,400 
   Redomiciliation 
    costs                      --            --         2,359            --         3,602 
   Impairment of 
    goodwill                   --            --         6,079            --         6,079 
   Restructuring 
    charges                 1,048         4,742           859         5,790           968 
   Other                      106            99           242           205           375 
                          -------       -------       -------       -------       ------- 
Non-GAAP operating 
 income                  $ 45,254      $ 41,528      $ 49,090      $ 86,782      $ 90,008 
                          =======       =======       =======       =======       ======= 
 
GAAP operating margin         7.5%          5.7%          5.1%          6.6%          5.1% 
   Effect of 
    adjustments               5.7%          6.4%          8.3%          6.0%          7.6% 
                          -------       -------       -------       -------       ------- 
Non-GAAP operating 
 margin                      13.2%         12.1%         13.4%         12.6%         12.7% 
                          =======       =======       =======       =======       ======= 
 
 
Penguin Solutions, Inc. 
Reconciliation of GAAP to Non-GAAP Measures, Continued 
(In thousands, except per share amounts) 
(Unaudited) 
 
                              Three Months Ended           Six Months Ended 
                         -----------------------------  ---------------------- 
                                    November  February 
                         February     28,       28,     February    February 
                         27, 2026     2025      2025    27, 2026    28, 2025 
-----------------------  ---------  --------  --------  ---------  ----------- 
GAAP net income (loss) 
 attributable to 
 Penguin Solutions       $ 37,452   $ 5,270   $ 8,082   $ 42,722   $ 13,299 
   Stock-based 
    compensation 
    expense                 5,119    10,080    11,580     15,199     23,111 
   Amortization of 
    acquisition-related 
    intangibles             7,509     7,508     8,839     15,017     18,594 
   Inventory write-off, 
    stolen in-transit 
    shipment                5,783        --        --      5,783         -- 
   Cost of 
    sales-related 
    restructuring              --      (483)       77       (483)        35 
   Diligence, 
    acquisition and 
    integration 
    expense                    --        --       567         --      1,400 
   Redomiciliation 
    costs                      --        --     2,359         --      3,602 
   Loss on 
    non-marketable 
    equity investment          --    10,000        --     10,000         -- 
   Impairment of 
    goodwill                   --        --     6,079         --      6,079 
   Gain on disposition 
    of equity 
    investment            (27,036)       --        --    (27,036)        -- 
   Restructuring 
    charges                 1,048     4,742       859      5,790        968 
   Amortization of debt 
    issuance costs            658       658       950      1,316      1,903 
   Foreign currency 
    (gains) losses         (1,015)    1,212        24        197      1,052 
   Other                      106       956       242      1,062        375 
   Income tax effects       4,483    (7,552)   (5,822)    (3,069)   (10,064) 
                          -------    ------    ------    -------    ------- 
Non-GAAP net income 
 attributable to 
 Penguin Solutions         34,107    32,391    33,836     66,498     60,354 
                          -------    ------    ------    -------    ------- 
 
   Preferred stock 
    dividends               3,033     3,033     2,600      6,066      2,600 
                          -------    ------    ------    -------    ------- 
   Non-GAAP income 
    available for 
    distribution           31,074    29,358    31,236     60,432     57,754 
   Income allocated to 
    participating 
    securities              3,195     2,990     2,706      6,154      2,610 
                          -------    ------    ------    -------    ------- 
Non-GAAP net income 
 available to common 
 stockholders            $ 27,879   $26,368   $28,530   $ 54,278   $ 55,144 
                          =======    ======    ======    =======    ======= 
 
Weighted-average shares 
outstanding - Diluted: 
   GAAP 
    weighted-average 
    shares outstanding     53,186    54,991    54,384     54,031     54,484 
   Adjustment for 
    dilutive securities 
    and capped calls           --    (1,228)       --       (128)        -- 
                          -------    ------    ------    -------    ------- 
   Non-GAAP 
    weighted-average 
    shares outstanding     53,186    53,763    54,384     53,903     54,484 
                          =======    ======    ======    =======    ======= 
 
 
Penguin Solutions, Inc. 
Reconciliation of GAAP to Non-GAAP Measures, Continued 
(In thousands, except per share amounts) 
(Unaudited) 
 
                           Three Months Ended            Six Months Ended 
                     -------------------------------  ---------------------- 
                                November 
                     February     28,      February   February    February 
                     27, 2026     2025     28, 2025   27, 2026    28, 2025 
                     ---------  --------  ----------  ---------  ----------- 
Diluted earnings 
(loss) per share: 
   GAAP diluted 
    earnings (loss) 
    per share        $   0.58   $  0.04    $    0.09  $   0.61   $      0.19 
   Effect of 
    adjustments         (0.06)     0.45         0.43      0.40          0.82 
                      -------    ------       ------   -------    ---------- 
   Non-GAAP diluted 
    earnings per 
    share            $   0.52   $  0.49    $    0.52  $   1.01   $      1.01 
                      =======    ======       ======   =======    ========== 
 
Net income (loss) 
 attributable to 
 Penguin Solutions   $ 37,452   $ 5,270    $   8,082  $ 42,722   $    13,299 
   Interest 
    expense, net          721        47        2,183       768         6,579 
   Income tax 
    provision 
    (benefit)          14,410     1,805        7,643    16,215        14,003 
   Depreciation 
    expense and 
    amortization of 
    intangible 
    assets             12,751    12,819       14,037    25,570        28,998 
   Stock-based 
    compensation 
    expense             5,119    10,080       11,580    15,199        23,111 
   Inventory 
    write-off, 
    stolen 
    in-transit 
    shipment            5,783        --           --     5,783            -- 
   Cost of 
    sales-related 
    restructuring          --      (483)          77      (483)           35 
   Diligence, 
    acquisition and 
    integration 
    expense                --        --          567        --         1,400 
   Redomiciliation 
    costs                  --        --        2,359        --         3,602 
   Impairment of 
    goodwill               --        --        6,079        --         6,079 
   Gain on 
    disposition of 
    equity 
    investment        (27,036)       --           --   (27,036)           -- 
   Restructuring 
    charges             1,048     4,742          859     5,790           968 
   Loss on 
    non-marketable 
    equity 
    investment             --    10,000           --    10,000            -- 
   Other                  106       956          242     1,062           375 
                      -------    ------       ------   -------    ---------- 
Adjusted EBITDA      $ 50,354   $45,236    $  53,708  $ 95,590   $    98,449 
                      =======    ======       ======   =======    ========== 
 
 
Penguin Solutions, Inc. 
Consolidated Balance Sheets 
(In thousands) 
(Unaudited) 
 
                                           February 27,     August 29, 
As of                                           2026            2025 
----------------------------------------  ---------------  ------------- 
Assets 
Cash and cash equivalents                  $     489,172   $  453,754 
Accounts receivable, net                         369,935      307,904 
Accounts receivable, net - related party             674           -- 
Inventories                                      322,360      255,182 
Other current assets                              56,301       47,387 
                                              ----------    --------- 
   Total current assets                        1,238,442    1,064,227 
Property and equipment, net                       86,890       92,603 
Operating lease right-of-use assets               56,630       58,847 
Intangible assets, net                            73,474       87,754 
Goodwill                                         145,895      145,895 
Deferred tax assets                               99,078       99,107 
Other noncurrent assets                           49,348       68,767 
                                              ----------    --------- 
   Total assets                            $   1,749,757   $1,617,200 
                                              ==========    ========= 
 
Liabilities, Temporary Equity and 
Stockholders' Equity 
Accounts payable and accrued expenses      $     454,503   $  318,761 
Current debt                                          --       19,945 
Deferred revenue                                  81,623       73,893 
Other current liabilities                         54,568       61,300 
                                              ----------    --------- 
   Total current liabilities                     590,694      473,899 
Long-term debt                                   442,777      441,893 
Noncurrent operating lease liabilities            60,751       62,736 
Other noncurrent liabilities                      44,866       30,445 
                                              ----------    --------- 
   Total liabilities                           1,139,088    1,008,973 
                                              ----------    --------- 
 
Commitments and contingencies 
 
Temporary equity 
   Preferred stock, $0.03 par value; 
    authorized 30,000 shares; 200 shares 
    of convertible preferred stock 
    issued and outstanding as of 
    February 27, 2026 and August 29, 
    2025. Redemption amount of $200,366 
    and $200,500 as of February 27, 2026 
    and August 29, 2025, respectively.           202,710      202,710 
 
Penguin Solutions stockholders' equity: 
   Common stock, $0.03 par value; 
    authorized 200,000 shares; 64,199 
    shares issued and 51,213 outstanding 
    as of February 27, 2026; 62,756 
    shares issued and 52,738 outstanding 
    as of August 29, 2025.                         1,926        1,883 
   Additional paid-in capital                    572,719      551,712 
   Retained earnings                              83,365       46,709 
   Treasury stock, 12,986 and 10,018 
    shares held as of February 27, 2026 
    and August 29, 2025, respectively           (263,210)    (206,076) 
   Accumulated other comprehensive 
    income                                            14           18 
                                              ----------    --------- 
      Total Penguin Solutions 
       stockholders' equity                      394,814      394,246 
Noncontrolling interest in subsidiary             13,145       11,271 
                                              ----------    --------- 
      Total stockholders' equity                 407,959      405,517 
                                              ----------    --------- 
      Total liabilities, temporary 
       equity and stockholders' equity     $   1,749,757   $1,617,200 
                                              ==========    ========= 
 
 
Penguin Solutions, Inc. 
Consolidated Statements of Cash Flows 
(In thousands) 
(Unaudited) 
 
                           Three Months Ended            Six Months Ended 
                    --------------------------------  ---------------------- 
                     February   November   February   February    February 
                     27, 2026   28, 2025   28, 2025   27, 2026    28, 2025 
------------------  ----------  ---------  ---------  ---------  ----------- 
Cash flows from 
operating 
activities 
Net income (loss)   $  38,541   $  6,055   $  8,871   $ 44,596   $ 14,835 
Adjustments to 
reconcile net 
income (loss) from 
continuing 
operations to cash 
provided by (used 
for) operating 
activities 
   Depreciation 
    expense and 
    amortization 
    of intangible 
    assets             12,751     12,819     14,037     25,570     28,998 
   Amortization of 
    debt issuance 
    costs                 658        658        950      1,316      1,903 
   Stock-based 
    compensation 
    expense             5,119     10,080     11,580     15,199     23,111 
   Loss on 
    impairment of 
    non-marketable 
    equity 
    investment             --     10,000         --     10,000         -- 
   Impairment of 
    goodwill               --         --      6,079         --      6,079 
   Gain on 
    disposition of 
    equity 
    investment        (27,036)        --         --    (27,036)        -- 
   Deferred income 
    taxes, net            (55)        85        (48)        30        163 
   Other               (1,226)     2,129       (716)       903     (1,428) 
   Changes in 
   operating 
   assets and 
   liabilities: 
      Accounts 
       receivable     (28,641)   (34,064)   (54,755)   (62,705)   (78,640) 
      Inventories    (109,155)    41,977     47,215    (67,178)   (46,165) 
      Other assets     (1,933)      (876)    15,015     (2,809)    15,720 
      Accounts 
       payable and 
       accrued 
       expenses 
       and other 
       liabilities    165,929    (17,805)    24,649    148,124    122,120 
                     --------    -------    -------    -------    ------- 
Net cash provided 
 by (used for) 
 operating 
 activities            54,952     31,058     72,877     86,010     86,696 
                     --------    -------    -------    -------    ------- 
 
Cash flows from 
investing 
activities 
Capital 
 expenditures and 
 deposits on 
 equipment             (1,603)    (2,853)    (2,335)    (4,456)    (4,171) 
Proceeds from 
 sales and 
 maturities of 
 investment 
 securities                --         --     11,055         --     14,835 
Proceeds from 
 disposition of 
 equity 
 investments           32,186         --         --     32,186         -- 
Purchases of 
 held-to-maturity 
 investment 
 securities                --         --    (12,671)        --    (33,394) 
Other                    (319)      (521)      (398)      (840)      (541) 
                     --------    -------    -------    -------    ------- 
Net cash provided 
 by (used for) 
 investing 
 activities            30,264     (3,374)    (4,349)    26,890    (23,271) 
                     --------    -------    -------    -------    ------- 
 
 
Penguin Solutions, Inc. 
Consolidated Statements of Cash Flows, Continued 
(In thousands) 
(Unaudited) 
 
                    Three Months Ended            Six Months Ended 
              -------------------------------  ---------------------- 
              February   November   February   February    February 
              27, 2026   28, 2025   28, 2025   27, 2026    28, 2025 
              ---------  ---------  ---------  ---------  ----------- 
Cash flows 
from 
financing 
activities 
Proceeds 
 from 
 issuance of 
 convertible 
 preferred 
 stock, net 
 of issuance 
 costs              --         --    191,182         --    191,182 
Repayments 
 of debt       (20,000)        --         --    (20,000)        -- 
Payments to 
 acquire 
 common 
 stock         (36,941)   (20,193)    (6,472)   (57,134)   (17,595) 
Payment of 
 preferred 
 stock cash 
 dividends      (3,067)    (3,133)    (2,233)    (6,200)    (2,233) 
Proceeds 
 from 
 issuance of 
 common 
 stock           2,513      3,339        382      5,852      3,742 
               -------    -------    -------    -------    ------- 
Net cash 
 used for 
 financing 
 activities    (57,495)   (19,987)   182,859    (77,482)   175,096 
               -------    -------    -------    -------    ------- 
 
Net increase 
 (decrease) 
 in cash, 
 cash 
 equivalents 
 and 
 restricted 
 cash           27,721      7,697    251,387     35,418    238,521 
Cash, cash 
 equivalents 
 and 
 restricted 
 cash at 
 beginning 
 of period     461,767    454,070    370,611    454,070    383,477 
               -------    -------    -------    -------    ------- 
Cash, cash 
 equivalents 
 and 
 restricted 
 cash at end 
 of period    $489,488   $461,767   $621,998   $489,488   $621,998 
               =======    =======    =======    =======    ======= 
 

View source version on businesswire.com: https://www.businesswire.com/news/home/20260401352541/en/

 
    CONTACT:    Investor Contact 

Suzanne Schmidt

Investor Relations

+1-510-360-8596

ir@penguinsolutions.com

PR Contact

Maureen O'Leary

Corporate Communications

1-602-330-6846

pr@penguinsolutions.com

 
 

(END) Dow Jones Newswires

April 01, 2026 16:05 ET (20:05 GMT)

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