Axcelis Technologies reported second quarter 2026 financial results with revenue of $215.2 million and GAAP diluted earnings per share of $0.75, compared to $194.5 million and $0.98 in the prior year period. The company provided third quarter 2026 guidance expecting revenues of approximately $230 million and non-GAAP diluted EPS of approximately $1.11. Management highlighted robust demand in the Memory market and positive momentum in Power, while noting improving trends in General Mature segments. Axcelis also stated it is working to satisfy remaining conditions to close its pending merger with Veeco Instruments in the second half of 2026. The company operates in the semiconductor equipment industry, designing and manufacturing ion implantation systems.