For 15 named companies — TSMC, Shin-Etsu, Scientech, Lasertec, Tokyo Electron, Ultra Clean Holdings, Symbotic, Arista Networks, Lumentum, Ciena, Lynas Rare Earths, VAT Group, AP Memory Technology, Delta Electronics, and Doosan Enerbility — one row each from the most recent annual report only (10-K, 20-F, or annual securities report), with filing name and date for every fact: the cost-of-revenue table and every input-type cost category (materials, components, wafers, substrates, manufacturing services) with amount and the total cost-of-revenue denominator, with explicit division arithmetic; any directly reported percent with its exact denominator; whether disclosed input costs sum to 60% or more using same-year, same-denominator shares; and where only a single total cost-of-sales line exists, state "filing checked, no qualifying input-cost share disclosed in the annual report" — never substituting interim filings, releases, or transcripts.
This pass produced usable latest-annual-filing evidence for 4 of the 15 requested companies — Ultra Clean Holdings, Symbotic, Lumentum, and VAT Group; the other 11 were not resolved to a correctly matched, sufficiently supported latest annual report. Amounts are in each filing's own currency and unit. No company in this pass permits a valid same-denominator input-cost sum or a ≥60% conclusion.
Partial audit — 11 of 15 companies unresolved; "not computable" is not "below 60%""Not computable" is not "below 60%". For all four supported companies the annual reports simply did not supply both a qualifying input-only numerator and a common cost-of-revenue denominator in the same year. No same-year, same-denominator sum could be formed, so the ≥60% test returns no verdict — neither pass nor fail.
| Company / filing | Total cost denominator | Input-type categories & amounts | Direct percent & its denominator | Same-denominator sum & ≥60% test | Source |
|---|---|---|---|---|---|
| Ultra Clean Holdings Form 10-K, Item 7 MD&A, FY ended Dec 26, 2025 Filed 2026-02-23 · US$ millions |
Total cost of revenues US$1,731.1m (Products $1,547.0m; Services $184.1m) | Named without amounts: "purchased materials" (Products); "materials such as chemicals, gases and consumables" (Services) | None reported | Not computable: no quantified input numerator, so no amount ÷ 1,731.1 arithmetic is possible. ≥60% test: no verdict. | grepcent.com |
| Symbotic Form 10-K, FY ended Sep 27, 2025 Filed 2025-11-24 · US$ thousands |
Total cost of revenue $1,824,312 thousand | None input-only. Systems $1,710,446; software maintenance & support $8,562; operation services $105,304 — each mixes material, labor, depreciation | None reported | Not computable: 1,710,446 ÷ 1,824,312 = 93.8% is a blended line, not an input-only share; filing checked, no qualifying input-cost share disclosed. ≥60% test: no verdict. | marketscreener.com |
| Lumentum Form 10-K, FY ended Jun 27, 2026 Filed 2026-08-17 · US$ millions |
No total cost-of-sales amount in the evidence reviewed | None quantified | Cost of sales = 55.7%; exact denominator: net revenue (not total cost of sales) | Not computable: filing checked, no qualifying input-cost share disclosed in the annual report. ≥60% test: no verdict. | sa.marketscreener.com |
| VAT Group Summary Report 2025, FY Jan 1 – Dec 31, 2025 Published 2026-03-30 · CHF thousands |
None: nature-of-expense format, no cost-of-revenue/cost-of-sales line | Raw materials and consumables used: CHF 374,192 thousand (2025) | None reported | Not computable: 374,192 ÷ (no disclosed denominator) — a qualifying share cannot be formed. ≥60% test: no verdict. | vatgroup.com |
The remaining 11 companies — TSMC, Shin-Etsu, Scientech, Lasertec, Tokyo Electron, Arista Networks, Ciena, Lynas Rare Earths, AP Memory Technology, Delta Electronics, and Doosan Enerbility — were not resolved in this research pass: candidate rows were cover-page-only, context-only, mismatched to a different issuer, or not the most recent annual report, and were rejected rather than presented as facts.
Method: review of latest annual reports (10-K, 20-F, annual securities report) for 15 requested companies; 4 yielded correctly matched, sufficiently supported evidence rows and are shown above with amounts in each filing's stated currency and unit. Shares measure an input-type cost amount divided by that filing's total cost-of-revenue denominator; none was computable. Mismatched, cover-page-only, context-only, and older-year candidate rows for the other 11 companies were excluded for space and reliability; no interim filing, earnings release, or transcript was substituted. Compiled February–August 2026 filing dates as disclosed.