AudioCodes Reports Second Quarter 2026 Results and Declares Semi-Annual Dividend of 20 cents per share
AudioCodes (NASDAQ: AUDC) reported Q2 2026 revenues of $63.0 million, up 3.1% year over year, and services revenue of $34.6 million, up 6.2%. GAAP net income was $0.5 million ($0.02/diluted share); non-GAAP net income was $3.9 million ($0.15). Operating cash flow was $6.1 million. The company repurchased 950,133 shares for $8.9 million and declared a semi-annual $0.20/share dividend payable Sept. 3, 2026.
How this was made
The 30-second read
Why it matters
Q2 results show modest YoY revenue growth, improved non-GAAP profitability, and continued ARR expansion to $84M (+20% YoY). The declared semi-annual dividend (20 cents/share) and ongoing buyback program add a tangible capital-return catalyst with specific dates.
Market read
Traders can frame the move around three actionable items: the Q2 earnings datapoints, the active repurchase pace, and the newly declared dividend with a defined record date and payment date.
What to watch
The dividend is subject to 25% withholding tax (30% for 10%+ holders), which can affect after-tax demand and relative attractiveness for different shareholder bases.
Background
AudioCodes is positioning itself as a voice AI-driven cloud software and services company, with growth pillars in Live managed services for UCaaS and CX plus Conversational AI.
Ticker impact
AudioCodes reported Q2 2026 results with $63M revenue, $0.02 GAAP EPS, $3.9M non-GAAP net income, and declared a 20-cent semi-annual dividend.
Likely modest positive bias into the dividend record date, with follow-through dependent on whether investors focus on GAAP profitability improvement versus non-GAAP and ARR growth.
The article discloses multiple concrete, decision-relevant items: quarterly financials, operating cash flow, share repurchases, and a dated dividend payable Sept. 3, 2026. However, it provides no explicit forward guidance or consensus comparison, limiting conviction on magnitude.
Market effects
Supports the UCaaS and VoiceAI software-services narrative by highlighting ARR growth and Teams momentum, potentially reinforcing sentiment for voice/AI infrastructure vendors.
Limited, but the dividend and buyback are Israel-incorporated, Nasdaq-listed flows that can influence local investor positioning around record date.
Moderate, as it is company-specific rather than a sector-wide macro/regulatory catalyst.
Counterpoint
Investors may discount the non-GAAP strength if they focus on the small GAAP net income ($0.5M) and the decline in total cash/equivalents versus year-end.
Key entities
- public_companyAudioCodes Ltd.
NASDAQ-listed voice and VoiceAI solutions provider reporting Q2 2026 results and declaring a semi-annual dividend.
- executiveShabtai Adlersberg
President and CEO cited for commentary on execution of the VoiceAI transformation strategy.
