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Pay vs Performance Disclosure - USD ($) $ in Thousands	12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ 136,405	$ 130,688	$ 125,485

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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+ Details

DEBT - Long-term Debt (Details) - Finance Leases [Member] - USD ($)
$ in Thousands

12 Months Ended

Oct. 31, 2025

Oct. 31, 2024

DEBT [Abstract]

Next 12 months

$ 11

$ 17,972

$ 24

$ 17,997

Periodic payment amount

Varies as Lease matures

Periodic payment frequency

Monthly

Loan collateral (carrying amount)

^[1]

$ 1

$ 32,293

[1]	Represents the carrying amount at the balance sheet date of the related ROU assets, in which the lessors have secured interests.

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) BY COMPONENT - Changes in Accumulated Other Comprehensive Income (Loss) by Component (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2025	Oct. 31, 2024
Foreign Currency Translation Adjustments [Member]
CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) BY COMPONENT [Abstract]
Beginning Balance	$ (85,587)	$ (88,044)
Ending Balance	(85,513)	(85,587)
Other [Member]
CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) BY COMPONENT [Abstract]
Beginning Balance	(732)	(690)
Ending Balance	(607)	(732)
Accumulated Other Comprehensive Income [Member]
CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) BY COMPONENT [Abstract]
Beginning Balance	(86,319)	(88,734)
Ending Balance	(86,120)	(86,319)
Foreign Currency Translation Adjustments [Member]
CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) BY COMPONENT [Abstract]
Other comprehensive income (loss)	9,954	8,630
Other [Member]
CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) BY COMPONENT [Abstract]
Other comprehensive income (loss)	239	(81)
Accumulated Other Comprehensive Income [Member]
CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) BY COMPONENT [Abstract]
Other comprehensive income (loss)	10,193	8,549
Foreign Currency Translation Adjustments [Member]
CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) BY COMPONENT [Abstract]
Other comprehensive income (loss) attributable to noncontrolling interests	(9,880)	(6,173)
Other [Member]
CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) BY COMPONENT [Abstract]
Other comprehensive income (loss) attributable to noncontrolling interests	(114)	39
Accumulated Other Comprehensive Income [Member]
CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) BY COMPONENT [Abstract]
Other comprehensive income (loss) attributable to noncontrolling interests	$ (9,994)	$ (6,134)

ACCRUED LIABILITIES - Accrued Liabilities (Details) - USD ($) $ in Thousands	Oct. 31, 2025	Oct. 31, 2024
ACCRUED LIABILITIES [Abstract]
Compensation related expenses	$ 26,284	$ 31,188
Income taxes	21,094	24,200
Contract liabilities	9,491	12,375
Property, plant, and equipment	7,291	2,670
Value added and other taxes	3,799	2,837
Service contracts	2,226	1,448
Operating leases	1,975	1,925
Telecommunications and utilities	1,328	1,040
Other	8,165	9,439
Accrued liabilities	$ 81,653	$ 87,122

PDMCX JOINT VENTURE (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
PDMCX JOINT VENTURE (Details) - USD ($) $ in Thousands	Jan. 31, 2018	Oct. 31, 2025	Oct. 31, 2023
DNP [Member]
PDMCX JOINT VENTURE [Abstract]
Ownership percentage	49.99%
PDMCX [Member]
PDMCX JOINT VENTURE [Abstract]
Long-term debt (in Dollars)			$ 0
Photronics and DNP [Member]
PDMCX JOINT VENTURE [Abstract]
Period before put or purchase option can be exercised		6 months
Number of business days for obtaining required approvals and clearance for exiting party		3 days
Photronics Interest [Member]
PDMCX JOINT VENTURE [Abstract]
Ownership percentage		50.01%
Minimum [Member] \| Photronics and DNP [Member]
PDMCX JOINT VENTURE [Abstract]
Ownership percentage		20.00%

Audit Information	12 Months Ended
Audit Information	Oct. 31, 2025
Auditor [Table]
Auditor Name	Deloitte & Touche LLP
Auditor Firm ID	34
Auditor Location	Boston, Massachusetts

LEASES - Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
LEASES - Lease Cost (Details) - USD ($) $ in Thousands	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023
LEASES [Abstract]
Operating lease costs	$ 2,348	$ 2,255	$ 2,278
Short-term lease costs	1,280	1,273	462
Variable lease costs	599	595	656
Interest on finance lease	2	330	426
Amortization of ROU assets	$ 19	$ 2,950	$ 2,870

OTHER LIABILITIES (Tables)

12 Months Ended

Oct. 31, 2025

OTHER LIABILITIES [Abstract]

Other Liabilities

Presented below are the components of Other liabilities at the balance sheet dates.

	October 31, 2025		October 31, 2024
Unrecognized tax benefit	$	11,379	$	14,720
Post employment benefit		13,218		12,993
Contract liabilities		5,041		8,910
Tax payable		4,530		4,310
Operating lease		3,960		3,037
Other		3,213		3,494

Other liabilities	$	41,341	$	47,464

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) BY COMPONENT

12 Months Ended

Oct. 31, 2025

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) BY COMPONENT [Abstract]

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) BY COMPONENT

NOTE 17 - CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) BY COMPONENT

The following tables set forth the changes in the Company’s accumulated other comprehensive income (loss) by component (net of tax) for the years ended October 31, 2025, and October 31, 2024.

	Year Ended October 31, 2025
	Foreign Currency
	Translation
	Adjustments				Other				Total

Balance at October 31, 2024		$	(85,587	)		$	(732	)		$	(86,319	)
Other comprehensive income (loss)			9,954				239				10,193
Other comprehensive income (loss) attributable to noncontrolling interests			(9,880	)			(114	)			(9,994	)
Balance at October 31, 2025		$	(85,513	)		$	(607	)		$	(86,120	)

	Year Ended October 31, 2024
	Foreign Currency
	Translation
	Adjustments				Other				Total

Balance at October 31, 2023		$	(88,044	)		$	(690	)		$	(88,734	)
Other comprehensive income (loss)			8,630				(81	)			8,549
Other comprehensive income (loss) attributable to noncontrolling interests			(6,173	)			39				(6,134	)
Balance at October 31, 2024		$	(85,587	)		$	(732	)		$	(86,319	)

LEASES - Weighted-Average Remaining Lease Terms And Weighted-Average Discount Rates (Details)	Oct. 31, 2025	Oct. 31, 2024
LEASES [Abstract]
Operating leases, Weighted-average remaining lease term	8 years 1 month 6 days	2 years 9 months 18 days
Operating leases, Weighted-average discount rate	3.10%	3.20%
Finance leases, Weighted-average remaining lease term	2 years 1 month 6 days	2 months 12 days
Finance leases, Weighted-average discount rate	5.90%	1.50%

INCOME TAXES (Tables)

12 Months Ended

Oct. 31, 2025

INCOME TAXES [Abstract]

Income Before Income Tax Provision for Domestic and Foreign

Income before the income tax provisions consists of the following:

	Year Ended
	October 31, 2025			October 31, 2024			October 31, 2023
United States		$	10,225		$	20,145		$	(1,737	)
Foreign			211,559			227,270			271,683
		$	221,784		$	247,415		$	269,946

Income Tax Provision

The components of our income tax provisions are presented below.

	Year Ended
	October 31, 2025			October 31, 2024			October 31, 2023
Current:
Federal	$	-		$	-		$	-
State		60			95			14
Foreign		48,658			64,861			71,225
		48,718			64,956			71,239

Deferred:
Federal		(14,320	)		-			-
State		(731	)		13			12
Foreign		(2,117	)		(1,402	)		(939	)
		(17,168	)		(1,389	)		(927	)
Total	$	31,550		$	63,567		$	70,312

Income Tax Rates Reconciliation

The table below presents a reconciliation of income taxes calculated by applying the statutory U.S. federal income tax rate to our income tax provisions of the reporting periods.

	Year Ended
	October 31, 2025			October 31, 2024			October 31, 2023

U.S. federal income tax at statutory rate	$	46,575		$	51,957		$	56,689
Changes in valuation allowance		(19,858	)		(1,986	)		(256	)
Foreign rate differential		7,075			10,695			11,394
Tax credits		(4,648	)		(5,209	)		(2,425	)
Uncertain tax positions, including reserves, settlements and resolutions		(2,790	)		6,226			3,328
Lease Buyout		3,402			-			-
Other, net		1,794			1,884			1,582

Income tax provision	$	31,550		$	63,567		$	70,312

Net Deferred Income Tax Assets

The net deferred income tax assets consist of the following:

	As of
	October 31, 2025			October 31, 2024
Deferred income tax assets
Net operating losses	$	15,150		$	18,941
Reserves not currently deductible		9,134			9,892
Tax credit carryforwards		12,658			12,550
Share-based compensation		3,327			3,102
Property, plant and equipment		5,402			10,710
Research intangibles		3,904			2,721
Lease liabilities		32			4,116
Other		2,999			1,857
		52,606			63,889
Valuation allowances		(10,777	)		(30,633	)
		41,829			33,256
Deferred income tax liabilities
ROU assets		(32	)		(7,351	)
Other		(2,126	)		(3,315	)
		(2,158	)		(10,666	)
Net deferred income tax assets	$	39,671		$	22,590

Classification
Deferred income tax assets	$	40,207		$	23,059
Other liabilities		(536	)		(469	)
	$	39,671		$	22,590

Operating Loss Carryforwards

The following tables present our available operating loss and credit carryforwards as of October 31, 2025, and their related expiration periods.

Operating Loss Carryforwards	Amount		Expiration Period

Federal	$	38,499	2030-Indefinite
State		131,012	2026-Indefinite
Foreign		1,023	2027-Indefinite

Tax Credit Carryforwards

Tax Credit Carryforwards	Amount		Expiration Period

Federal research and development	$	5,943		2026-2045
CHIPS Act (Federal 48D credit)		2,273		2043
State		5,624		2026-2039

Reconciliation of Beginning and Ending Amounts of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amounts of unrecognized tax benefits is presented below. The amounts in the table include settlements of non-U.S. audits.

	Year Ended
	October 31, 2025			October 31, 2024			October 31, 2023
Balance at beginning of year before interest and penalties	$	13,692		$	8,332		$	5,204
(Reductions) additions of tax positions in prior years		(2,230	)		86			209
Additions based on current year tax positions		3,918			6,139			3,361
Settlements		(4,515	)		(835	)		(423	)
Lapses of statutes of limitations		(37	)		(30	)		(19	)
Balance at end of year before interest and penalties		10,828			13,692			8,332
Interest and penalties		551			1,028			576
Balance at end of year including interest and penalties	$	11,379		$	14,720		$	8,908

Unrecognized Tax Benefits

The following table presents additional information on our uncertain tax positions, as of the balance sheet dates.

	October 31, 2025		October 31, 2024
Unrecognized tax benefits that, if recognized, would impact the effective tax rate	$	11,379	$	14,720
Accrued interest and penalties related to uncertain tax positions	$	551	$	1,028

Income Tax Payments and Refunds

The table below presents income taxes paid and refunds of income taxes received during the reporting periods.

	Year Ended
	October 31, 2025		October 31, 2024		October 31, 2023
Income taxes paid	$	60,374	$	62,520	$	70,362
Income tax refunds received	$	356	$	2,519	$	485

Tax Rate Reconciliation [Member]

INCOME TAXES [Abstract]

Income Tax Rates Reconciliation

Reporting Period	U.S. Statutory Tax Rates	Photronics Effective Tax Rates	Primary Reasons for Differences
2025	21.0%	14.2%	Non-U.S. pre-tax income being taxed at higher statutory rates in non-U.S. jurisdictions, the establishment of uncertain tax positions in non-U.S. jurisdiction and release of valuation allowance against certain U.S. Federal and state tax attributes that have been determined to be partially realizable

2024	21.0%	25.7%	Non-U.S. pre-tax income being taxed at higher statutory rates in non-U.S. jurisdictions, the establishment of uncertain tax positions in non-U.S. jurisdiction and loss jurisdiction pre-tax losses not being benefited due to valuation allowances.

2023	21.0%	26.0%	Non-U.S. pre-tax income being taxed at higher statutory rates in non-U.S. jurisdictions, the establishment of uncertain tax positions in non-U.S. jurisdiction and loss jurisdiction pre-tax losses not being benefited due to valuation allowances.

Cover - USD ($)	12 Months Ended
Cover - USD ($)	Oct. 31, 2025	Dec. 11, 2025	May 02, 2025
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Transition Report	false
Document Financial Statement Error Correction [Flag]	false
Entity Interactive Data Current	Yes
ICFR Auditor Attestation Flag	true
Amendment Flag	false
Document Period End Date	Oct. 31, 2025
Document Fiscal Year Focus	2025
Document Fiscal Period Focus	FY
Entity Information [Line Items]
Entity Registrant Name	PHOTRONICS, INC.
Entity Central Index Key	0000810136
Entity File Number	0-15451
Entity Tax Identification Number	06-0854886
Entity Incorporation, State or Country Code	CT
Current Fiscal Year End Date	--10-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Public Float			$ 934,773,176
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	15 Secor Road
Entity Address, City or Town	Brookfield
Entity Address, State or Province	CT
Entity Address, Postal Zip Code	06804
Entity Phone Fax Numbers [Line Items]
City Area Code	203
Local Phone Number	775-9000
Entity Listings [Line Items]
Title of 12(b) Security	COMMON STOCK $0.01 par value
Trading Symbol	PLAB
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		59,064,641

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)

12 Months Ended

Oct. 31, 2025

PROPERTY, PLANT AND EQUIPMENT, NET [Abstract]

Property, Plant and Equipment, Net

Presented below are the components of Property, plant and equipment, net at the balance sheet dates.

	October 31,			October 31,
	2025			2024
Land	$	12,245		$	11,419
Buildings and improvements		192,860			188,756
Machinery and equipment		2,109,456			1,990,610
Leasehold improvements		20,474			19,268
Furniture, fixtures, and office equipment		19,394			18,091
Construction in progress		134,880			91,213
		2,489,309			2,319,357
Accumulated depreciation and amortization		(1,634,873	)		(1,574,100	)
	$	854,436		$	745,257

Information on ROU Assets from Finance Leases

Information on ROU assets resulting from finance leases, at the balance sheet dates, is presented below. During 2025, the Company exercised its early buy-out option for a high-end lithography tool and a high-end inspection tool. Please refer to Note 8 for further information.

	October 31,			October 31,
	2025			2024
Machinery and equipment	$	54		$	42,815
Accumulated amortization		(53	)		(10,522	)
	$	1		$	32,293

Depreciation Expense

The following table presents depreciation expense (including the amortization of ROU assets) related to property, plant and equipment incurred during the reporting periods.

	Years Ended
	October 31,		October 31,		October 31,
	2025		2024		2023
Depreciation and amortization expense	$	77,258	$	82,433	$	80,472

DEBT (Tables)

12 Months Ended

Oct. 31, 2025

DEBT [Abstract]

Long-term Debt

As of October 31, 2025 and October 31, 2024, the Current portion of long-term debt and the Long-term debt balances were comprised of finance leases as described below:

	October 31, 2025			October 31, 2024
Principal due:
Next 12 months	$	11			17,972
Months 13 – 24	$	12			12
Months 25 – 36		1			12
Months 37 – 48		-			1
Months 49 – 60		-			-
Long-term debt		13			25
Total debt	$	24			17,997

Interest rate at balance sheet date		N/A			N/A
Basis spread on interest rates		N/A			N/A
Interest rate reset		N/A			N/A
Maturity date		N/A			N/A
Periodic payment amount	Varies as Lease matures			Varies as Lease matures
Periodic payment frequency	Monthly			Monthly
Loan collateral (carrying amount)	$	1	⁽¹⁾		32,293	⁽¹⁾

⁽¹⁾Represents the carrying amount at the balance sheet date of the related ROU assets, in which the lessors have secured interests.

RISKS AND CONCENTRATIONS - Long-Lived Assets by Geographic Area (Details) - USD ($) $ in Thousands	Oct. 31, 2025	Oct. 31, 2024
RISKS AND CONCENTRATIONS [Abstract]
Long-lived Assets	$ 854,436	$ 745,257
Net Assets	1,597,307	1,480,759
China [Member]
RISKS AND CONCENTRATIONS [Abstract]
Long-lived Assets	263,950	256,072
Net Assets	427,616	379,460
Europe and Other [Member]
RISKS AND CONCENTRATIONS [Abstract]
Long-lived Assets	9,709	7,010
Net Assets	(1,353)	(420)
United States [Member]
RISKS AND CONCENTRATIONS [Abstract]
Long-lived Assets	200,815	144,634
Net Assets	158,402	217,890
South Korea [Member]
RISKS AND CONCENTRATIONS [Abstract]
Long-lived Assets	139,501	123,631
Net Assets	348,996	315,597
Taiwan [Member]
RISKS AND CONCENTRATIONS [Abstract]
Long-lived Assets	240,461	213,910
Net Assets	$ 663,646	$ 568,232

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 275
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482861/275-10-50-18

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 275
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482861/275-10-50-18

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 275
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 20
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482861/275-10-50-20

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 275
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482861/275-10-50-18

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 275
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482861/275-10-50-18

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 275
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482861/275-10-50-18

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 275
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 18
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482836/275-10-55-18

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 275
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 20
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482861/275-10-50-20

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 954
-SubTopic 310
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478785/954-310-50-2

+ Details

SHARE REPURCHASE PROGRAM

12 Months Ended

Oct. 31, 2025

SHARE REPURCHASE PROGRAM [Abstract]

SHARE REPURCHASE PROGRAM

NOTE 22 - SHARE REPURCHASE PROGRAM

In September 2020, the Company’s Board of Directors authorized the repurchase of up to $100 million of its common stock, pursuant to a repurchase plan under Rule 10b-18 of the Exchange Act. The repurchase authorization by the Board of Directors has no expiration date, does not obligate the Company to acquire any common stock, and is subject to market conditions. From September 2020 through October 2022, the Company repurchased 5.8 million shares at a cost of $68.3 million. In August 2024, the Board of Directors authorized an increase to the Company’s existing share repurchase program from the remaining $31.7 million up to $100 million. In June 2025, the Board of Directors authorized an additional $25 million share repurchase. In fiscal year 2025, the Company repurchased 5.0 million shares at a cost of $97.4 million (an average of $19.52 per share). All shares repurchased under the program have been retired prior to the end of the fiscal year in which they were purchased. As of October 31, 2025, $27.6 million remained available under this authorization for the repurchase of additional shares.

The table below presents information on the repurchase program for the three most recent fiscal years.

	2025 Purchases		2024 Purchases		2023 Purchases

Number of shares repurchased (in thousands)		4,988		-		-

Cost of shares repurchased (in millions)	$	97.4	$	-	$	-

Average price paid per share	$	19.52	$	-	$	-

PDMCX JOINT VENTURE - VIE (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023
Photronics and DNP [Member]
PDMCX JOINT VENTURE [Abstract]
Net income from PDMCX	$ 19,462	$ 20,074	$ 25,098

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

SHARE-BASED COMPENSATION - Stock Options Activity (Details) - Stock Options [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023
SHARE-BASED COMPENSATION [Abstract]
Outstanding at beginning of period (in Shares)	277,625
Outstanding at beginning of period (in Dollars per share)	$ 10.39
Granted (in Shares)	0	0	0
Granted (in Dollars per share)	$ 0
Exercised (in Shares)	(162,550)
Exercised (in Dollars per share)	$ 10.45
Cancellations, forfeitures, and adjustments (in Shares)	(1,000)
Cancellations, forfeitures, and adjustments (in Dollars per share)	$ 11.35
Outstanding at end of period (in Shares)	114,075	277,625
Outstanding at end of period (in Dollars per share)	$ 10.3	$ 10.39
Outstanding at end of period	1 year 7 months 20 days
Outstanding at end of period	$ 1,551
Exercisable at end of period (in Shares)	114,075
Exercisable at end of period (in Dollars per share)	$ 10.3
Exercisable at end of period	1 year 7 months 20 days
Exercisable at end of period	$ 1,551
Expected to vest (in Shares)	0
Expected to vest (in Dollars per share)	$ 0
Expected to vest	$ 0

PROPERTY, PLANT AND EQUIPMENT, NET - Depreciation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023
PROPERTY, PLANT AND EQUIPMENT, NET [Abstract]
Depreciation and amortization expense	$ 77,258	$ 82,433	$ 80,472

SEGMENT REPORTING (Details)	12 Months Ended
SEGMENT REPORTING (Details)	Oct. 31, 2025 SEGMENT
SEGMENT REPORTING [Abstract]
Number of operating segment	1
Number of reportable segment	1

LEASES - Cash and Non-cash Information Related to Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023
LEASES [Abstract]
Operating cash flows used for operating leases	$ 2,341	$ 2,241	$ 2,271
Operating cash flows used for finance leases	2	330	429
Financing cash flows used for finance leases	11	6,621	6,521
ROU assets obtained in exchange for operating lease obligations	$ 2,824	$ 842	$ 5,116

OTHER CURRENT ASSETS

12 Months Ended

Oct. 31, 2025

OTHER CURRENT ASSETS [Abstract]

OTHER CURRENT ASSETS

NOTE 3 - OTHER CURRENT ASSETS

Presented below are the components of Other current assets at the balance sheet dates.

	October 31, 2025		October 31, 2024

Contract assets	$	12,670	$	11,532
Prepaid expenses		8,504		5,770
Recoverable value added taxes		3,104		2,684
Prepaid and refundable income taxes		4,385		1,875
Other⁽¹⁾		15,536		11,175

	$	44,199	$	33,036

(1) Includes expected refundable federal investment tax credits through the CHIPS Act in the amount of $10.9 million and $5.0 million as of October 31, 2025 and 2024, respectively.

INCOME TAXES - Income Tax Payments and Refunds (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023
INCOME TAXES [Abstract]
Income taxes paid	$ 60,374	$ 62,520	$ 70,362
Income tax refunds received	$ 356	$ 2,519	$ 485

FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Oct. 31, 2025

FAIR VALUE MEASUREMENTS [Abstract]

Assets Measured at Fair Value on Recurring Basis

The following are the major categories of assets measured at fair value on a recurring basis using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2) and significant unobservable inputs (Level 3):

	October 31, 2025						October 31, 2024
	Cash and cash equivalents		Short-term investments		Total Fair Value		Cash and cash equivalents		Short-term investments		Total Fair Value
Cash	$	222,166	$	-	$	222,166	$	414,074	$	-	$	414,074
Level 1
U.S. Government Securities		3,789		25,157		28,946		-		-		-
Money market funds		11,159		-		11,159		36,322		-		36,322
Level 2
Commercial paper		30,747		2,259		33,006		-		-		-
Time deposits		224,395		68,493		292,888		148,089		42,184		190,273
	$	492,256	$	95,909	$	588,165	$	598,485	$	42,184	$	640,669
Restricted Cash ⁽¹⁾		2,857						2,758
Cash, cash equivalents, and restricted cash	$	495,113					$	601,243

⁽¹⁾

Restricted cash is included in other assets and primarily relates to customs requirements and land lease agreements.

Available-for-Sale Short-Term Investments

The table below provides information on the Company’s available-for-sale short-term investments.

	October 31, 2025								October 31, 2024
	Amortized		Unrealized		Unrealized		Carrying		Amortized		Unrealized		Unrealized		Carrying
	Cost		Gains		Losses		Value		Cost		Gains		Losses		Value
U.S. Government Securities	$	25,148	$	9	$	-	$	25,157	$	-	$	-	$	-	$	-
Commercial paper		2,259		-		-		2,259		-		-		-		-
Time deposits		68,493		-		-		68,493		42,184		-		-		42,184
Total	$	95,900	$	9	$	-	$	95,909	$	42,184	$	-	$	-	$	42,184

- Definition

Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-9

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

+ Details

DEBT - Xiamen Working Capital Loans (Details) - Xiamen Working Capital Loans [Member] ¥ in Millions, $ in Millions	1 Months Ended		12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Oct. 31, 2025 USD ($)	Oct. 31, 2025 CNY (¥)	Nov. 30, 2018 USD ($)	Nov. 30, 2018 CNY (¥)
DEBT [Abstract]
Maximum borrowing capacity			$ 25.0	¥ 200.0	$ 25.0	¥ 200.0
Repayments of long-term debt	$ 3.6	¥ 25.6
Expiration date			Jul. 31, 2026
Amount outstanding			$ 0.0

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480434/815-10-50-8A

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147477314/942-235-S99-2

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
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-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
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Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
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+ Details

PDMCX JOINT VENTURE

12 Months Ended

Oct. 31, 2025

PDMCX JOINT VENTURE [Abstract]

PDMCX JOINT VENTURE

NOTE 6 - PDMCX JOINT VENTURE

In January 2018, Photronics, Inc., through its wholly-owned Photronics Singapore PTE. LTD. subsidiary (hereinafter, within this Note “we”, “Photronics”, “us”, or “our”), and DNP, through its wholly owned subsidiary DNP Asia Pacific PTE, Ltd., entered into a joint venture under which DNP obtained a 49.99% interest in the Company’s IC business in Xiamen, China. The joint venture, which the Company refers to as “PDMCX”, was established to develop and manufacture photomasks for semiconductors. The Company entered into this joint venture to enable the Company to compete more effectively for the merchant photomask business in China, and to benefit from the additional resources and investment that DNP provides to enable the Company to offer advanced-process technology to the Company’s customers.

In 2020, in combination with local financing obtained by PDMCX, Photronics and DNP fulfilled their investment obligations under the PDMCX operating agreement (“the Agreement”). Liens were granted to the local financing entity on property, plant, and equipment and were paid off during fiscal year 2023 and there was no remaining debt at October 31, 2023.

Under the Agreement, should either Photronics’ or DNP’s ownership interest fall below 20.0% for a period of more than six consecutive months, such party (an “exiting party”) has the option to sell to the other party, and the other party has the option to purchase from such exiting party, the exiting party’s remaining ownership interest. In either case, the sales of ownership interests would be at the exiting party’s ownership percentage of the joint venture’s net book value, with closing to take place within three business days of obtaining required approvals and clearance.

The following table presents net income the Company recorded from the operations of PDMCX during the reporting periods.

	Years Ended
	October 31,		October 31,		October 31,
	2025		2024		2023
Net income from PDMCX	$	19,462	$	20,074	$	25,098

As required by the guidance in ASC Topic 810 - “Consolidation”, the Company evaluated the Company’s involvement in PDMCX for the purpose of determining whether the Company should consolidate its results in the Company’s financial statements. The initial step of the Company’s evaluation was to determine whether PDMCX was a VIE. Due to its lack of sufficient equity at risk to finance its activities without additional subordinated financial support, the Company determined that it is a VIE. Having made this determination, the Company then assessed whether the Company was the primary beneficiary of the VIE, and concluded that the Company was the primary beneficiary during the current and prior years reporting periods; thus, as required, the PDMCX financial results have been consolidated with Photronics. The Company’s conclusion was based on the fact that the Company held a controlling financial interest in PDMCX (which resulted from the Company’s having the power to direct the activities that most significantly impacted its economic performance) and had both the obligation to absorb losses and the right to receive benefits that could potentially be significant to PDMCX. The Company’s conclusion that the Company had the power to direct the activities that most significantly affected the economic performance of PDMCX during the current and prior year periods were based on the Company’s right to appoint the majority of its Board of Directors, which has, among others, the powers to manage the business (through its rights to appoint and evaluate PDMCX’s management), incur indebtedness, enter into agreements and commitments, and acquire and dispose of PDMCX’s assets. In addition, as a result of the 50.01% variable interest the Company held during the current and prior year periods, the Company had the obligation to absorb losses, and the right to receive benefits, that could potentially be significant to PDMCX.

The following table presents the carrying amounts of PDMCX assets and liabilities included in the Company’s consolidated balance sheets. General creditors of PDMCX do not have recourse to the assets of Photronics (other than the net assets of PDMCX); therefore, the Company’s maximum exposure to loss from PDMCX is the Company’s interest in the carrying amount of the net assets of the joint venture.

	October 31,				October 31,
	2025				2024
Classification	Carrying		Photronics		Carrying		Photronics
Classification	Amount		Interest		Amount		Interest
Current assets	$	180,289	$	90,163	$	174,059	$	87,047
Noncurrent assets		166,756		83,395		151,039		75,535
Total assets		347,045		173,558		325,098		162,582

Current liabilities		23,193		11,599		40,691		20,350
Noncurrent liabilities		2,970		1,485		3,320		1,660
Total liabilities		26,163		13,084		44,011		22,010

Net assets	$	320,882	$	160,474	$	281,087	$	140,572

PROPERTY, PLANT AND EQUIPMENT, NET - Information on ROU Assets from Finance Leases (Details) - USD ($) $ in Thousands	Oct. 31, 2025	Oct. 31, 2024
PROPERTY, PLANT AND EQUIPMENT, NET [Abstract]
Machinery and equipment	$ 54	$ 42,815
Accumulated amortization	(53)	(10,522)
Finance lease, right-of-use asset, net	$ 1	$ 32,293

LEASES

12 Months Ended

Oct. 31, 2025

LEASES [Abstract]

LEASES

NOTE 11 - LEASES

The following table provides information on operating and finance leases included in the Company’s consolidated balance sheets.

Classification	October 31, 2025		October 31, 2024

ROU Assets – Operating Leases
Other assets	$	5,976	$	5,010

ROU Assets – Finance Leases
Property, plant and equipment, net	$	1	$	32,293

Lease Liabilities – Operating Leases
Accrued liabilities	$	1,975	$	1,925
Other liabilities		3,960		3,037
	$	5,935	$	4,962

Lease Liabilities – Finance Leases
Current portion of long-term debt	$	11	$	17,972
Long-term debt		13		25
	$	24	$	17,997

The following table presents future lease payments under noncancelable operating and finance leases as of October 31, 2025. Imputed interest represents the difference between undiscounted cash flows and discounted cash flows.

Fiscal Year	Operating Leases			Finance Leases

2026	$	2,109			12
2027		1,686			12
2028		532			1
2029		216			-
2030 and thereafter		2,088			-
Total lease payments	$	6,631			25
Imputed interest		(696	)		(1	)
Lease liabilities	$	5,935			24

The following table presents lease costs for 2025, 2024, and 2023.

	Year Ended
	October 31,		October 31,		October 31,
	2025		2024		2023
Operating lease costs	$	2,348	$	2,255	$	2,278
Short-term lease costs	$	1,280	$	1,273	$	462
Variable lease costs	$	599	$	595	$	656
Interest on finance lease	$	2	$	330	$	426
Amortization of ROU assets	$	19	$	2,950	$	2,870

The following table presents statistical information related to the Company’s operating and finance leases. The information presented is as of the balance sheet dates.

	October 31, 2025					October 31, 2024
Classification	Weighted- average remaining lease term (in years)		Weighted- average discount rate			Weighted- average remaining lease term (in years)		Weighted- average discount rate
Operating leases		8.1		3.1	%		2.8		3.2	%
Finance leases		2.1		5.9	%		0.2		1.5	%

The following table presents the effects of leases on the Company’s 2025, 2024, and 2023 consolidated statements of cash flows, and provides leases-related non-cash information for those years.

	Year Ended
	October 31,		October 31,		October 31,
	2025		2024		2023
Operating cash flows used for operating leases	$	2,341	$	2,241	$	2,271
Operating cash flows used for finance leases	$	2	$	330	$	429
Financing cash flows used for finance leases	$	11	$	6,621	$	6,521
ROU assets obtained in exchange for operating lease obligations	$	2,824	$	842	$	5,116

EARNINGS PER SHARE - Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023
EARNINGS PER SHARE [Abstract]
Net income attributable to Photronics, Inc. shareholders (in Dollars)	$ 136,405	$ 130,688	$ 125,485
Weighted-average common shares outstanding (in thousands):
Basic (in Shares)	59,606	61,726	61,139
Effect of dilutive securities:
Share-based payment awards (in Shares)	314	665	616
Potentially dilutive common shares (in Shares)	314	665	616
Weighted-average common shares-Diluted (in Shares)	59,920	62,391	61,755
Earnings per share:
Net Income attributable to Photronics shareholders - Basic (in Dollars per share)	$ 2.29	$ 2.12	$ 2.05
Net Income attributable to Photronics shareholders - Diluted (in Dollars per share)	$ 2.28	$ 2.09	$ 2.03

SEGMENT REPORTING - Selected Financial Information of Operating Segment (Details) - Operating Segments [Member] - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023
SEGMENT REPORTING [Abstract]
Revenues	$ 849,294	$ 866,946	$ 892,076
Cost of goods sold	(549,464)	(551,000)	(555,914)
Gross Profit	299,830	315,946	336,162
Selling, general and administrative expense	(75,625)	(77,760)	(69,458)
Research and development expense	(15,804)	(16,576)	(13,654)
Other operating expense	(240)	(92)	0
Operating Income	208,161	221,518	253,050
Non-operating income, net	13,623	25,897	16,896
Income tax provision	(31,550)	(63,567)	(70,312)
Net income attributable to noncontrolling interests	(53,829)	(53,160)	(74,149)
Net income attributable to Photronics, Inc. shareholders	$ 136,405	$ 130,688	$ 125,485

INCOME TAXES - Operating Loss Carryforwards (Details) $ in Thousands	12 Months Ended
	Oct. 31, 2025 USD ($)
Federal [Member]
INCOME TAXES [Abstract]
Operating loss carryforwards amount	$ 38,499
Expiration periods	Oct. 31, 2030
State [Member]
INCOME TAXES [Abstract]
Operating loss carryforwards amount	$ 131,012
Expiration periods	Oct. 31, 2026
Foreign [Member]
INCOME TAXES [Abstract]
Operating loss carryforwards amount	$ 1,023
Expiration periods	Oct. 31, 2027

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) $ in Thousands	12 Months Ended
	Oct. 31, 2025 USD ($) Facility	Oct. 31, 2024 USD ($)	Oct. 31, 2023 USD ($)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Number of manufacturing facilities (in Facility) \| Facility	11
Percentage of ownership interest in subsidiaries	100.00%
Restricted cash \| $	$ 2,857	$ 2,758	$ 2,575
Impairment loss on accounts receivable \| $	0	0
Impairment loss on contract assets \| $	0	0
Research and development expenses \| $	15,804	16,576	13,654
Decrease in property and equipment, net \| $	(15,900)	(5,000)
Government grant for acquisition of property, plant and equipment \| $	$ 2,200	$ 2,100	$ 2,500
Taiwan [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Number of manufacturing facilities (in Facility) \| Facility	3
China [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Number of manufacturing facilities (in Facility) \| Facility	2
South Korea [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Number of manufacturing facilities (in Facility) \| Facility	1
United States [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Number of manufacturing facilities (in Facility) \| Facility	3
Europe [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Number of manufacturing facilities (in Facility) \| Facility	2
Minimum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Product warranty period	1 month
Minimum [Member] \| Buildings and Improvements [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Estimated useful lives	10 years
Minimum [Member] \| Machinery and Equipment [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Estimated useful lives	5 years
Minimum [Member] \| Furniture, Fixtures and Office Equipment [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Estimated useful lives	3 years
Minimum [Member] \| Photronics and DNP [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Ownership percentage	20.00%
Maximum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Product warranty period	24 months
Maximum [Member] \| Buildings and Improvements [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Estimated useful lives	39 years
Maximum [Member] \| Machinery and Equipment [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Estimated useful lives	15 years
Maximum [Member] \| Furniture, Fixtures and Office Equipment [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Estimated useful lives	5 years
IC [Member] \| Minimum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Customer order, expected satisfaction period	7 days
IC [Member] \| Maximum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Customer order, expected satisfaction period	14 days
FPD [Member] \| Minimum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Customer order, expected satisfaction period	14 days
FPD [Member] \| Maximum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Customer order, expected satisfaction period	21 days

INCOME TAXES - Income Tax Rate Reconciliation (Details)	12 Months Ended
INCOME TAXES - Income Tax Rate Reconciliation (Details)	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023
INCOME TAXES [Abstract]
U.S. statutory tax rates	21.00%	21.00%	21.00%
Photronics effective tax rates	14.20%	25.70%	26.00%

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Oct. 31, 2025

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Nature of Business and Basis of Presentation

Description of Business

Photronics, Inc. (“Photronics”, “the Company”, “we”, “our”, or “us”) is one of the world’s leading manufacturers of photomasks, which are high-precision photographic quartz or glass plates containing microscopic images of electronic circuits. Photomasks are a key element in the manufacture of ICs and FPDs, and are used as masters to transfer circuit patterns onto semiconductor wafers and FPD substrates during the fabrication of integrated circuits, a variety of FPDs and, to a lesser extent, other types of electrical and optical components. The Company currently has eleven manufacturing facilities, located in Taiwan (3), China (2), South Korea (1), the United States (3), and Europe (2).

Basis of Presentation

The consolidated financial statements are prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The accounting policies used to prepare these financial statements are the same as those used to prepare the consolidated financial statements in prior years, except as described in these notes or for the adoption of new standards as outlined below.

Principles of Consolidation

The accompanying consolidated financial statements include the accounts of Photronics, Inc., its wholly owned subsidiaries, in which Photronics is considered the primary beneficiary, and the majority-owned subsidiaries which it controls.

All intercompany balances and transactions have been eliminated in consolidation.

Noncontrolling interests in subsidiaries related to Photronics ownership interests of less than 100% are reported as Noncontrolling interests in the consolidated balance sheets. The results of noncontrolling ownership interests held by Photronics, net of tax, are reported as Net (income) attributable to noncontrolling interests in the consolidated statements of income.

Estimates and Assumptions

The preparation of financial statements in conformity with U.S. GAAP requires Photronics to make estimates and assumptions that affect amounts reported in them. The Company’s estimates are based on historical experience and on various assumptions that are believed to be reasonable, based on the facts and circumstances available at the time they are made. Subsequent actual results may differ from such estimates. The Company reviews these estimates periodically and reflects any effects of revisions in the period in which they are determined.

Translation of Foreign Currency Financial Statements

Photronics reporting currency is the U.S. dollar. The functional currency of the majority of Photronics foreign subsidiaries is their local currency. As such, amounts included in the consolidated statements of income, comprehensive income, cash flows, and changes in equity are translated using average exchange rates during each period. Assets and liabilities are translated at period-end exchange rates and resulting foreign currency translation adjustments are recorded in the consolidated balance sheets as a component of Accumulated other comprehensive loss.

Foreign Currency Transactions

Monetary assets and liabilities denominated in currencies other than the functional currency are remeasured into their respective functional currencies at exchange rates in effect at the balance sheet date. The resulting exchange gain or loss is included in Photonics’ consolidated statements of income as Foreign currency transactions impact, net.

Cash and Cash Equivalents

Cash and cash equivalents include cash and highly liquid investments with an original maturity of three months or less, readily convertible to known amounts of cash, and so near to their maturity that they present insignificant risk of changes in value because of changes in interest rates. Restricted cash is included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the consolidated statements of cash flows. The carrying values of cash equivalents approximate their fair values, due to the short-term maturities of these instruments.

Restricted Cash

Restricted cash in the amounts of $2.9 million and $2.8 million are included in Other assets on the Company’s October 31, 2025 and October 31, 2024, consolidated balance sheets, respectively. The restrictions on these amounts are primarily related to land lease agreements and customs requirements.

Investments

The Company’s classification of investments is as follows:

-	Maturing within three months or less from the date of purchase	Cash and cash equivalents
-	Maturing, as of the date of purchase, more than three months, but
	with remaining maturities of less than one year, from the balance sheet date	Short-term investments
-	Maturing one year or more from the balance sheet date	Long-term marketable investments

Based upon the Company’s intent and ability to hold its time deposits to maturity, maturities of which range up to twelve months at purchase, such securities are classified as held-to-maturity and are carried at amortized cost, which approximates market value. The Company’s U.S. Government Securities, commercial paper and money market funds are classified as available-for-sale. Available-for-sale investments are reported at fair value, with unrealized gains or losses (net of tax) reported in Accumulated other comprehensive income (loss). In the event of a sale of these securities, the Company would determine the cost of the investment sold at the specific individual security level and would include any gain or loss in Interest income and other income, net, where the Company also reports periodic interest earned and the amortization (accretion) of discounts (premiums) related to these investments.

When evaluating the investments for other-than-temporary impairment, the Company reviews factors such as length of time and extent to which fair value has been below cost basis, the financial condition of the issuer, and the Company’s ability and intent to hold the investment for a period of time, which may be sufficient for anticipated recovery in market values.

Accounts Receivable, Unbilled Receivables and Allowance for Credit Losses

We generally record the Company’s accounts receivable at their billed amounts. The Company recognizes unbilled receivables when the Company has satisfied its performance obligations, has an unconditional right to consideration, but has not yet issued an invoice. All outstanding past due customer invoices are reviewed for collectability during, and at the end of, every reporting period. To the extent that the Company believes a loss on the collection of a customer invoice is probable, the Company records the loss and credits an allowance for credit losses. In the event that an amount is determined to be uncollectible, the Company charges the allowance for credit losses and derecognizes the related receivable. Refer to the Company’s revenue recognition policy, below, for additional information on the Company’s accounting for accounts receivable.

Inventories

Inventories are stated at the lower of cost, determined under the first-in, first-out (“FIFO”) method, or net realizable value. Please refer to Note 4 for additional information on the Company’s inventories. Inventory reserves are established when conditions indicate that the net realizable value is less than cost due to assigned expiration dates or other causes based on individual facts and circumstances. If net realizable value is less than cost at the balance sheet date, the carrying amount is reduced to the realizable value, and the difference is recognized as a loss on valuation of inventories within cost of sales.

Property, Plant and Equipment, Net

Property, plant and equipment, except as described below under “Impairment of Long-Lived Assets,” is stated at cost less accumulated depreciation and amortization. Repairs and maintenance, as well as renewals and replacements of a routine nature, are charged to operations as incurred, while those that improve or extend the lives of existing assets are capitalized. Upon sale or other disposition, the cost of the asset and its related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in earnings.

Depreciation and amortization, essentially all of which are included in Cost of goods sold in the Company’s consolidated statements of income, are computed using the straight-line method over the estimated useful lives of the related assets. Buildings and improvements are depreciated over 10 to 39 years, machinery and equipment over 5 to 15 years, and furniture, fixtures, and office equipment over 3 to 5 years. Leasehold improvements are amortized over the lesser of the life of the lease or the estimated useful life of the improvement. The Company employs judgment when making assumptions about the estimated useful lives and depreciation periods the Company assigns to property, plant and equipment, and when events or changes in circumstances such as a significant industry downturn, plant closures, technological obsolescence, or other occurrences indicate that their carrying amounts may not be recoverable.

Impairment of Long-Lived Assets

Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Determinations of recoverability are based upon the Company’s judgment and estimates of undiscounted future cash flows resulting from the use of the assets and their eventual disposition. Measurement of an impairment loss for long-lived assets that the Company expects to hold and use is based on the fair value of the assets, determined using a market or income approach, compared with the carrying value of the asset. The carrying values of assets determined to be impaired would be reduced to their estimated fair values.

Property, plant and equipment and other long-lived assets to be sold or otherwise disposed of are reported at the lower of carrying amount or fair value less cost to sell.

Stock Repurchases

The Company records stock repurchases under the cost method, recording the entire cost of the acquired stock. When the Company retires the Company’s repurchased shares, any excess of the repurchase price paid over par value is allocated between additional paid-in capital and retained earnings.

Revenue Recognition

The Company recognizes revenue when, or as, control of a good or service transfers to a customer, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for transferring those goods or services. The Company accounts for an arrangement as a revenue contract when each party has approved and is committed to perform under the contract, the rights of the contracting parties regarding the goods or services to be transferred and the payment terms are identifiable, the arrangement has commercial substance, and collection of consideration is probable. Substantially all of the Company’s revenue comes from the sales of photomasks. The Company typically contracts with the Company’s customers to sell sets of photomasks, which are comprised of multiple layers, the predominance of which the Company invoices as they ship to customers. As the photomasks are manufactured to customer specifications, they have no alternative use to the Company and, as the Company’s contracts generally provide the Company with the right to payment for work completed to date, the Company recognizes revenue as the Company performs, or “over time,” on most of the Company’s contracts. The Company measures the Company’s performance to date using an input method, which is based on the Company’s estimated costs to complete the various manufacturing phases of a photomask. At the end of a reporting period, there are a number of uncompleted revenue contracts on which the Company has performed; for any such contracts under which the Company is entitled to be compensated for the Company’s costs incurred plus a reasonable profit, the Company recognizes revenue and a corresponding contract asset for such performance. The Company accounts for shipping and handling activities that the Company performs after a customer obtains control of a good as being activities to fulfill the Company’s promise to transfer the good to the customer, rather than as promised services, or performance obligations, under the contract. The Company reports the Company’s revenue net of any sales or similar taxes the Company collects on behalf of governmental entities.

As stated above, photomasks are manufactured to customer specifications in accordance with their proprietary designs; thus, they are individually unique. Due to their uniqueness and other factors, their transaction prices are individually established through negotiations with customers; consequently, the Company’s photomasks do not have standard or “list” prices. The transaction prices of the vast majority of the Company’s revenue contracts include only fixed amounts of consideration. In certain instances, such as when the Company offers a customer an early payment discount, an estimate of variable consideration would be included in the transaction price, but only to the extent that a significant reversal of revenue would not occur when the uncertainty related to the variability was resolved.

Contract Assets and Contract Liabilities

The Company recognizes a contract asset when the Company’s performance under a contract precedes the Company’s receipt of consideration from a customer, or before payment is due, and the Company’s receipt of consideration is conditional upon factors other than the passage of time. Contract assets reflect the Company’s transfer of control to customers of photomasks that are in process or completed but not yet shipped to customers. A receivable is recognized when the Company has an unconditional right to payment for the Company’s performance, which generally occurs when the Company ships the photomasks. The Company’s contract assets primarily consist of a significant amount of the Company’s in-process production orders and fully manufactured photomasks which have not yet shipped, for which the Company has an enforceable right to collect consideration (including a reasonable profit) in the event the in-process orders are cancelled by customers. On an individual contract basis, the Company nets contract assets with contract liabilities (deferred revenue) for financial reporting purposes. The Company’s net credit losses on the accounts receivable during 2025 were immaterial. The Company did not impair any contract assets or accounts receivable in 2025 or 2024.

Contract Costs

The Company pays commissions to third-party sales agents for certain sales that they procure on the Company’s behalf. However, the basis of the commissions are the transaction prices of the sales, which are completed in less than one year; thus, no relationship is established with a customer that will result in future business. Therefore, the Company would not recognize any portion of these sales commissions as costs of obtaining a contract, nor does the Company currently foresee other circumstances under which the Company would recognize such assets.

Remaining Performance Obligations

As the Company is typically required to fulfill customer orders within a short time period, the Company’s backlog of orders is generally not in excess of one to two weeks for IC photomasks and two to three weeks for FPD photomasks. As allowed under ASC 606 – Revenue Contracts with Customers, the Company has elected not to disclose the Company’s remaining performance obligations, which represent the costs associated with the completion of the manufacturing process of in-process photomasks related to contracts that have an original duration of one year or less.

Product Warranties

The Company’s photomasks are sold under warranties that generally range from one to twenty-four months. The Company warrants that the Company’s photomasks conform to customer specifications, and the Company will typically repair, replace, or issue a refund for any photomasks that fail to do so. The warranties do not represent separate performance obligations in the Company’s revenue contracts. Historically, customer claims under warranties have been immaterial.

Leases

The Company determines if an agreement is, or contains, a lease on the earlier of the date of the agreement or the date on which the Company commits to entering the agreement and evaluates at that time whether the lease is an operating lease or a finance lease. The Company recognizes right-of-use assets and lease liabilities for operating and finance leases with terms greater than 12 months. Please refer to Note 11 – Leases for additional information.

The Company’s involvement in lease arrangements has typically been as a lessee. The Company determines if an agreement is, or contains, a lease on the earlier of the date of the agreement or the date on which the Company commits to entering the agreement. An arrangement is determined to be a lease when it conveys to the Company the right to control the use of an identified asset for a period of time in exchange for consideration. The Company’s having the right to control an identified asset is determined by whether the Company is entitled to substantially all of its economic benefits and can direct its use. The Company recognizes leases on the Company’s consolidated balance sheet when a lessor makes an asset underlying a lease having a term in excess of twelve months available for the Company’s use. As allowed under ASC Topic 842 – “Leases” (“Topic 842”), the Company has elected 1) not to apply the recognition requirements to leases that, at their commencement dates, have lease terms of twelve months or less and do not include options to purchase their underlying assets that the Company is reasonably certain to exercise and 2) for all classes of assets, the practical expedient to not separate lease components of a contract from non-lease components of a contract.

If an arrangement is determined to be, or includes a lease, the Company then applies the classification criteria in ASC 842 - Leases to determine whether the lease is a finance lease or an operating lease. For both types of leases, at their commencement dates (which are the dates on which a lessor makes an underlying asset available for the Company’s use), the Company recognizes Right-of-Use (“ROU”) assets, which represent the Company’s rights to use the underlying assets, and lease liabilities which represent the Company’s obligation to make payments for such rights. The present value of lease payments over the term of the lease provides the basis for the initial measurement of ROU assets and their related lease liabilities. Variable lease payments, other than those that are dependent on an index or on a rate (at which they are measured on their commencement dates), are not included in the measurement of ROU assets and their related lease liabilities. Lease terms include extension periods if the lease agreement includes an option to extend the lease that the Company is reasonably certain to exercise.

The initial measurement process for finance leases and operating leases is the same, except that, for operating leases, the Company generally applies the Company’s incremental borrowing rates for collateralized borrowings over terms similar to those of the leases to determine the lease liability while, for finance leases, the Company uses the interest rates implicit in the leases. The initial measurement of ROU assets may require further adjustments for lease prepayments and initial direct costs the Company incurs.

Operating leases are expensed on a straight-line basis over the terms of the leases, and are included in the consolidated statement of income in Cost of goods sold, Selling, general and administrative, or Research and development expense in accordance with the use of the underlying asset. Finance lease ROU assets are amortized over the estimated useful life of the underlying asset; the expenses are included in the consolidated statement of income in Cost of goods sold. Finance lease liabilities are subsequently remeasured by increasing the liability to reflect interest accrued during a period and decreasing the liability to reflect payments made during the period. Interest expense incurred on finance leases is included in Interest expense, net on the consolidated statements of income.

Cash paid for operating leases and interest paid for finance leases are included in the consolidated statement of cash flows as operating activities in Accounts payable, accrued liabilities and other; cash paid for finance lease principal is included in Repayments of debt in the financing activities section of the consolidated statement of cash flows.

Share-Based Compensation

We recognize share-based compensation expense on a straight-line basis over the requisite service period during which the awards are expected to vest. Share-based compensation expense includes the estimated effects of forfeitures, which are adjusted over the requisite service period to the extent actual forfeitures differ, or are expected to differ, from such estimates. Changes in estimated forfeitures are recognized in the period of change and will impact the amount of expense to be recognized in future periods. Determining the appropriate option pricing model, calculating the grant date fair value of share-based awards, and estimating forfeiture rates requires considerable judgment, including estimations of stock price volatility and the expected term of options granted.

We use the Black-Scholes option pricing model to value employee stock options. The Company estimates stock price volatility based on daily averages of the Company’s common stock’s historical volatility over a term approximately equal to the estimated time period the grant will remain outstanding. The expected term of options and forfeiture rate assumptions are derived from historical data.

Research and Development

Research and development costs are expensed as incurred and consist primarily of development efforts related to high-end process technologies for advanced subwavelength reticle solutions for IC and FPD photomask technologies. Research and development expenses were $15.8 million, $16.6 million, and $13.7 million for the years ended October 31, 2025, 2024 and 2023, respectively.

Government Grants

The Company receives or expects to receive in the future, various types of government assistance, primarily in the form of grants or refundable tax credits. Government assistance is recognized when there is reasonable assurance that: (1) the Company will comply with the relevant conditions and (2) the assistance will be received. Government assistance related to reimbursing fixed asset purchases, such as reimbursement grants and refundable federal investment tax credits, are recorded as a reduction to the related asset(s), which then reduces depreciation expense over the expected useful life of the asset on a straight-line basis. If some, or all, of the amount of government assistance becomes repayable (e.g. due to non-fulfillment of the grant conditions) or there is no longer reasonable assurance the amount will be received (e.g. due to additional interpretive guidance) then the adjustment is accounted for prospectively as a change in accounting estimate. The effect of the change in estimate is recognized in the period in which management concludes that it is no longer reasonably assured that all of the grant conditions will be met. A corresponding financial liability is recognized for the amount of the repayment, if any.

The Company accounts for funds the Company receives from government grants by either reducing the costs of the assets (if the grant relates to capital expenditures) or expenses which could be Cost of goods sold, Selling, general and administrative, or Research and development expenses in the consolidated statements of income. If the funds the Company receives cannot be attributed to specific assets or expenses, they would be recognized as other income, and included in Interest income and other income, net in the consolidated statements of income. Funds the Company receive from government grants are classified in the Company’s consolidated statements of cash flows as either Net cash provided by operating activities or Net cash provided by investing activities, in accordance with how the Company expends the funds. When a grant is received before conditions of the grant have been met, the grant is recorded in Accrued liabilities or Other liabilities in the Consolidated Balance Sheets.

The Company expects to receive refundable federal investment tax credits through the CHIPS Act in connection with ongoing capital expenditure expansion projects. As a result, as of October 31, 2025, the Company has reduced property, plant and equipment, net by $15.9 million of which $5.0 million was recorded during fiscal year 2024. The application submitted in 2024 for direct capital grants through the CHIPS Act in connection with the proposed projects is still under review process.

For the years ended October 31, 2025, 2024, and 2023, the Company’s subsidiaries in China received cash subsidies from local government authorities related to the acquisition of property, plant, and equipment in the amounts of $2.2 million, $2.1 million, and $2.5 million, respectively. The Company has recorded these subsidies as reductions of property, plant, and equipment.

Income Taxes

The income tax provision is computed on the basis of the income or loss before income taxes for each entity in its respective tax jurisdiction. Deferred income taxes reflect the tax effects of differences between the carrying amounts of assets and liabilities for financial reporting purposes and their amounts used for income tax purposes, as well as the tax effects of net operating losses and tax credit carryforwards. We employ judgment and make assumptions when establishing valuation allowances for deferred income tax assets, if their realization is not deemed to be more likely than not, by considering future market growth, operating forecasts, future taxable income, and the mix of earnings among the tax jurisdictions in which we operate. Accordingly, income taxes charged against earnings may have been impacted by changes in the valuation allowances. We are eligible for investment tax credits in U.S. and non-U.S. tax jurisdictions. We account for investment tax credits under the “flow-through” method of accounting. As permitted in ASC 740 “Income Taxes”, under the flow-through method of accounting, the tax benefit from an investment tax credit is recorded as a reduction of income taxes in the period in which the credit is generated.

We consider income taxes in each of the tax jurisdictions in which we operate in order to determine our effective income tax rate. Our current income tax expense is thus identified, and temporary differences resulting from differing treatments of items for tax and financial reporting purposes are assessed. These differences result in deferred tax assets, which are presented on our consolidated balance sheets, and deferred tax liabilities, which are included in Other liabilities on our consolidated balance sheets.

We account for uncertain tax positions by recording a liability for unrecognized tax benefits resulting from uncertain tax positions taken, or expected to be taken, in our tax returns. We include any applicable interest and penalties related to uncertain tax positions in the liability and in our income tax provision.

Earnings Per Share

Basic earnings per share attributed to Photronics shareholders is computed independently for each period presented and is based on the weighted-average number of common shares outstanding for the period, excluding any dilutive common share equivalents. Diluted earnings per share (“EPS”) reflects the potential dilution that could occur if certain share-based payment awards were exercised or earned.

Variable Interest Entities

We account for the investments the Company makes in certain legal entities in which equity investors do not have: 1) sufficient equity at risk for the legal entity to finance its activities without additional subordinated financial support or, 2) as a group, the holders of the equity investment at risk do not have either the power, through voting or similar rights, to direct the activities of the legal entity that most significantly impact the entity’s economic performance or, 3) the obligation to absorb the expected losses of the legal entity or the right to receive expected residual returns of the legal entity as “variable interest entities”, or “VIEs”.

We consolidate the results of any such entity in which the Company has determined that the Company has a controlling financial interest. The Company would have a “controlling financial interest” (and thus be considered the “primary beneficiary” of the entity) in such an entity when the Company has both the power to direct the activities that most significantly affect the VIE’s economic performance and the obligation to absorb the losses of, or right to receive the benefits from, the VIE that could be potentially significant to the VIE. On a quarterly basis, the Company reassesses whether the Company has a controlling financial interest in any investments the Company has in these entities.

We would account for investments the Company makes in VIEs in which the Company has determined that the Company does not have a controlling financial interest but have a significant influence over, and hold at least a twenty percent ownership interest in, using the equity method. An investment not meeting the parameters to be accounted for under the equity method would be accounted for using the cost method, unless the investment had a readily determinable fair value, at which value it would then be reported.

Recent Accounting Pronouncements

In November 2024, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) No. 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses (“ASU 2024-03”) and in January 2025, the FASB issued ASU No. 2025-01, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date, which clarified the effective date of ASU 2024-03. ASU 2024-03 will require the Company to disclose the amounts of purchases of inventory, employee compensation, depreciation and intangible asset amortization, as applicable, as well as qualitatively describe remaining amounts included in those captions. The guidance in this ASU will be effective for Photronics in its fiscal year 2028 Form 10-K, with early application of the amendments allowed. The Company is currently evaluating the impact the adoption of this ASU may have on the Company’s consolidated financial statements and related disclosures.

In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures”, to enhance the transparency and decision usefulness of income tax disclosures. The amendments in this ASU related to the rate reconciliation and income taxes paid disclosures to improve the transparency of income tax disclosures by requiring (1) consistent categories and greater disaggregation of information in the rate reconciliation and (2) income taxes paid disaggregated by jurisdiction. The amendments allow investors to better assess, in their capital allocation decisions, how an entity’s worldwide operations and related tax risks and tax planning and operational opportunities affect its income tax rate and prospects for future cash flows. The guidance in this ASU will be effective for Photronics in its fiscal year 2026 Form 10-K, with early application of the amendments allowed. The Company is currently evaluating the effect of this ASU adoption on its disclosures.

In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”, which improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The guidance in this ASU is effective for Photronics in its fiscal year 2025 Form 10-K. The Company adopted ASU 2023-07, please see NOTE 18 – SEGMENT REPORTING.

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Oct. 31, 2025
RELATED PARTY TRANSACTIONS [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 20 - RELATED PARTY TRANSACTIONS One of our executive officers is related to an individual in a position of authority at one of the Company’s largest customers. The Company recorded revenue from this customer of $137.3 million, $127.0 million, and $126.5 million, in 2025, 2024, and 2023, respectively. As of October 31, 2025, and October 31, 2024, the Company had accounts receivable of $38.3 million and $38.8 million, respectively, from this customer. The Company believes the terms of the transactions described above were negotiated at arm’s length and were no less favorable to the Company than terms the Company could have obtained from unrelated third parties.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
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-Paragraph 1
-Subparagraph (d)
-Publisher FASB
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 2
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-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Paragraph 2
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Paragraph 1
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

+ Details

INVENTORIES

12 Months Ended

Oct. 31, 2025

INVENTORIES [Abstract]

INVENTORIES

NOTE 4 - INVENTORIES

The components of Inventories at the balance sheet dates are presented below.

	October 31,		October 31,
	2025		2024
Raw materials	$	60,150	$	56,128
Work in process		1,616		398
Finished goods		1		1
	$	61,767	$	56,527

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023
Cash flows from operating activities:
Net income	$ 190,234	$ 183,848	$ 199,634
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization of property, plant and equipment	77,258	82,433	80,473
Amortization of intangible assets	347	372	362
Share-based compensation	13,388	13,890	8,001
Deferred income taxes	(17,168)	(1,389)	(927)
Changes in assets, liabilities, and other:
Accounts receivable	6,309	(2,541)	4,026
Inventories	(4,942)	(6,154)	1,236
Other current assets	(4,715)	628	9,665
Accounts payable, accrued liabilities and other	(12,913)	(9,643)	(294)
Net cash provided by operating activities	247,798	261,444	302,176
Cash flows used in investing activities:
Purchases of property, plant and equipment	(188,137)	(130,942)	(131,295)
Purchases of short-term investments	(129,649)	(100,558)	(20,192)
Proceeds from maturities of short-term investments	76,823	72,836	47,537
Government incentives	2,158	2,229	2,522
Purchases of intangible assets	(94)	(89)	(117)
Other	0	59	0
Net cash used in investing activities	(238,899)	(156,465)	(101,545)
Cash flows used in financing activities:
Repayments of debt	(17,972)	(6,621)	(18,439)
Common stock repurchases	(97,422)	0	0
Proceeds from share-based arrangements	2,231	1,916	1,248
Net settlements of restricted stock awards	(2,094)	(3,025)	(1,302)
Net cash used in financing activities	(115,257)	(7,730)	(18,493)
Effects of exchange rate changes on cash, cash equivalents, and restricted cash	228	2,127	(2,680)
Net change in cash, cash equivalents, and restricted cash	(106,130)	99,376	179,458
Cash, cash equivalents, and restricted cash at beginning of year	601,243	501,867	322,409
Cash, cash equivalents, and restricted cash at end of year	495,113	601,243	501,867
Less: Ending restricted cash	2,857	2,758	2,575
Cash and cash equivalents at end of year	492,256	598,485	499,292
Supplemental disclosure of non-cash information:
Accruals for property, plant and equipment not yet paid	12,173	5,217	18,607
Expected refundable federal investment tax credit	$ 10,925	$ 5,013	$ 0

RISKS AND CONCENTRATIONS (Tables)

12 Months Ended

Oct. 31, 2025

RISKS AND CONCENTRATIONS [Abstract]

Long-Lived Assets by Geographic Area

As of the balance sheet dates, the Company’s long-lived assets and net assets were, by geographic area, as presented below.

	October 31, 2025					October 31, 2024
	Long-lived Assets		Net Assets			Long-lived Assets		Net Assets

China		263,950	$	427,616		$	256,072	$	379,460
Europe and Other		9,709		(1,353	)		7,010		(420	)
United States		200,815		158,402			144,634		217,890
South Korea		139,501		348,996			123,631		315,597
Taiwan		240,461		663,646			213,910		568,232

		854,436	$	1,597,307		$	745,257	$	1,480,759

Accounts Receivable [Member]

RISKS AND CONCENTRATIONS [Abstract]

Concentration of Risk Factor

The following table presents the percentages of the Company’s net accounts receivable attributable to customers that accounted for more than ten percent of the total balance as of the balance sheet dates.

	October 31, 2025			October 31, 2024
Customer A		19.6	%		19.2	%
Customer B		7.0	%		14.6	%

Revenue [Member]

RISKS AND CONCENTRATIONS [Abstract]

Concentration of Risk Factor

The following table presents the percentages of the Company’s revenue attributable to customers that accounted for more than ten percent of the total revenue during the reporting periods.

	Year Ended
	October 31, 2025			October 31, 2024			October 31, 2023

Customer A		16	%		15	%		14	%
Customer B		13	%		12	%		10	%
Customer C		8	%		9	%		13	%

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

ACCOUNTS RECEIVABLE, NET (Tables)

12 Months Ended

Oct. 31, 2025

ACCOUNTS RECEIVABLE, NET [Abstract]

Accounts Receivable, Net

The components of Accounts Receivable, net at the balance sheet dates are presented below.

	October 31,			October 31,
	2025			2024
Accounts Receivable	$	166,511		$	172,741
Unbilled Receivables		30,576			29,215
Allowance for Credit Losses		(1,166	)		(1,126	)
	$	195,921		$	200,830

SHARE-BASED COMPENSATION - Additional Information on Restricted Stock Awards and Units (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023
Restricted Stock [Member]
SHARE-BASED COMPENSATION [Abstract]
Number of shares or units granted (in Shares)	583,238	865,050	791,925
Weighted-average grant-date fair value of awards (in Dollars per share)	$ 23.42	$ 29.5	$ 16.84
Compensation costs not yet recognized	$ 21,862	$ 21,303	$ 12,760
Weighted-average amortization period (in years)	2 years 7 months 6 days	2 years 9 months 18 days	2 years 9 months 18 days
Fair value of awards for which restrictions lapsed	$ 11,302	$ 9,755	$ 6,256
Shares or units outstanding at balance sheet date (in Shares)	1,405,672	1,423,602	1,238,297
Restricted Stock Units [Member]
SHARE-BASED COMPENSATION [Abstract]
Number of shares or units granted (in Shares)	178,166	0	0
Weighted-average grant-date fair value of awards (in Dollars per share)	$ 21.09	$ 0	$ 0
Compensation costs not yet recognized	$ 2,485	$ 0	$ 0
Weighted-average amortization period (in years)	3 years 4 months 24 days	0 years	0 years
Fair value of awards for which restrictions lapsed	$ 935	$ 0	$ 0
Shares or units outstanding at balance sheet date (in Shares)	136,652	0	0

- Definition

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+ Details

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023
Consolidated Statements of Comprehensive Income [Abstract]
Net income	$ 190,234	$ 183,848	$ 199,634
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	9,954	8,630	5,615
Other	239	(81)	(3)
Net other comprehensive income	10,193	8,549	5,612
Comprehensive income	200,427	192,397	205,246
Less: comprehensive income attributable to noncontrolling interests	63,823	59,293	70,039
Comprehensive income attributable to Photronics, Inc. shareholders	$ 136,604	$ 133,104	$ 135,207

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income (loss) and other comprehensive income (loss), attributable to noncontrolling interests. Excludes changes in equity resulting from investments by owners and distributions to owners.

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Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.

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Amount after tax and reclassification adjustments of other comprehensive income (loss).

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+ Details

INCOME TAXES - Tax Credit Carryforwards (Details) $ in Thousands	12 Months Ended
	Oct. 31, 2025 USD ($)
Federal Research and Development [Member]
INCOME TAXES [Abstract]
Tax credit carryforward amount	$ 5,943
Federal Research and Development [Member] \| Minimum [Member]
INCOME TAXES [Abstract]
Expiration period	Oct. 31, 2026
CHIPS Act (Federal 48D credit) [Member]
INCOME TAXES [Abstract]
Tax credit carryforward amount	$ 2,273
CHIPS Act (Federal 48D credit) [Member] \| Minimum [Member]
INCOME TAXES [Abstract]
Expiration period	Oct. 31, 2043
State [Member]
INCOME TAXES [Abstract]
Tax credit carryforward amount	$ 5,624
State [Member] \| Minimum [Member]
INCOME TAXES [Abstract]
Expiration period	Oct. 31, 2026

REVENUE

12 Months Ended

Oct. 31, 2025

REVENUE [Abstract]

REVENUE

NOTE 10 - REVENUE

The following tables present the Company’s revenue for the years ended October 31, 2025, October 31, 2024, and October 31, 2023, disaggregated by product type, geographic origin, and timing of recognition.

	Year Ended
	October 31,		October 31,		October 31,
Revenue by Product Type	2025		2024		2023
IC
High-end	$	238,865	$	228,469	$	194,939
Mainstream		376,239		409,682		456,340
Total IC	$	615,104	$	638,151	$	651,279

FPD
High-end	$	195,520	$	195,365	$	200,842
Mainstream		38,670		33,430		39,955
Total FPD	$	234,190	$	228,795	$	240,797

	$	849,294	$	866,946	$	892,076

	Year Ended
Revenue by Geographic Origin*	October 31,		October 31,		October 31,
Revenue by Geographic Origin*	2025		2024		2023
Taiwan	$	283,844	$	288,275	$	316,889
China		221,005		232,941		245,378
South Korea		158,524		158,017		162,235
United States		148,915		146,652		128,879
Europe		34,075		39,244		36,579
Other		2,931		1,817		2,116
	$	849,294	$	866,946	$	892,076

*	This table disaggregates revenue by the location in which it was earned.

	Year Ended
Revenue by Timing of Recognition	October 31,		October 31,		October 31,
Revenue by Timing of Recognition	2025		2024		2023
Over time	$	818,404	$	831,500	$	838,628
At a point in time		30,890		35,446		53,448
	$	849,294	$	866,946	$	892,076

Contract Assets and Contract Liabilities

The following table provides information about the Company’s contract balances at the balance sheet dates.

	October 31,		October 31,
Classification	2025		2024
Contract Assets
Other current assets	$	12,670	$	11,532

Contract Liabilities
Accrued liabilities	$	9,491	$	12,375
Other liabilities		5,041		8,910
	$	14,532	$	21,285

The following table presents revenue recognized from contract liabilities that existed at the beginning of the reporting periods.

	October 31,		October 31,		October 31,
	2025		2024		2023
Revenue recognized from beginning liability	$	9,414	$	12,222	$	13,966

The Company’s invoice terms generally range from net thirty to ninety days, depending on both the geographic market in which the transaction occurs and the Company’s payment agreements with specific customers. In the event that the Company’s evaluation of a customer’s business prospects and financial condition indicate that the customer presents a collectability risk, the Company will modify terms of sale, which may require payment in advance of performance. At the time of adoption, the Company elected the practical expedient allowed under ASC Topic 606 “Revenue from Contracts with Customers” (“Topic 606”) that permits the Company not to adjust a contract’s promised amount of consideration to reflect a financing component when the period between when the Company transfers control of goods or services to customers and when the Company is paid is one year or less.

In instances when the Company is paid in advance of the Company’s performance, the Company records a contract liability and, as allowed under the practical expedient in Topic 606, recognize interest expense only if the period between when the Company receives payment from the customer and the date when the Company expects to be entitled to the payment is greater than one year. Historically, advance payments the Company has received from customers have generally not preceded the completion of the Company’s performance obligations by more than one year.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

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+ Details

SHARE-BASED COMPENSATION - Share-based Compensation Expenses (Details) - USD ($)
$ in Thousands

12 Months Ended

Oct. 31, 2025

Oct. 31, 2024

Oct. 31, 2023

SHARE-BASED COMPENSATION [Abstract]

Expense incurred

$ 13,388

$ 13,890

$ 8,001

Income tax benefits of share-based compensation

3,002

1,156

715

Cost of Goods Sold [Member]

SHARE-BASED COMPENSATION [Abstract]

Expense incurred

3,233

2,704

1,259

Selling, General and Administrative [Member]

SHARE-BASED COMPENSATION [Abstract]

Expense incurred

8,954

10,124

5,962

Research and Development [Member]

SHARE-BASED COMPENSATION [Abstract]

Expense incurred

1,201

1,062

780

Restricted Stock [Member]

SHARE-BASED COMPENSATION [Abstract]

Expense incurred

^[1]

11,966

13,868

7,909

Restricted Stock Units [Member]

SHARE-BASED COMPENSATION [Abstract]

Expense incurred

1,216

Stock Options [Member]

SHARE-BASED COMPENSATION [Abstract]

Expense incurred

Employee Stock Purchase Plan [Member]

SHARE-BASED COMPENSATION [Abstract]

Expense incurred

$ 206

$ 22

$ 91

[1]

During the year ended October 31, 2024, upon the departure of two executives from the Company and in accordance with the terms of their separation agreements, previously granted time-vesting restricted stock awards accelerated vesting. The Company accounted for the effects of the accelerated vesting of these stock awards as a modification, and recognized $1.2 million of incremental stock-based compensation expense for the acceleration of restricted stock awards, within selling, general and administrative expenses on the Consolidated Statements of Income for the year ended October 31, 2024.

PROPERTY, PLANT AND EQUIPMENT, NET - Property, Plant and Equipment, Net (Details) - USD ($) $ in Thousands	Oct. 31, 2025	Oct. 31, 2024
PROPERTY, PLANT AND EQUIPMENT, NET [Abstract]
Property, plant and equipment, gross	$ 2,489,309	$ 2,319,357
Accumulated depreciation and amortization	(1,634,873)	(1,574,100)
Property, plant and equipment, net	854,436	745,257
Land [Member]
PROPERTY, PLANT AND EQUIPMENT, NET [Abstract]
Property, plant and equipment, gross	12,245	11,419
Buildings and Improvements [Member]
PROPERTY, PLANT AND EQUIPMENT, NET [Abstract]
Property, plant and equipment, gross	192,860	188,756
Machinery and Equipment [Member]
PROPERTY, PLANT AND EQUIPMENT, NET [Abstract]
Property, plant and equipment, gross	2,109,456	1,990,610
Leasehold Improvements [Member]
PROPERTY, PLANT AND EQUIPMENT, NET [Abstract]
Property, plant and equipment, gross	20,474	19,268
Furniture, Fixtures, and Office Equipment [Member]
PROPERTY, PLANT AND EQUIPMENT, NET [Abstract]
Property, plant and equipment, gross	19,394	18,091
Construction in Progress [Member]
PROPERTY, PLANT AND EQUIPMENT, NET [Abstract]
Property, plant and equipment, gross	$ 134,880	$ 91,213

PROPERTY, PLANT AND EQUIPMENT, NET

12 Months Ended

Oct. 31, 2025

PROPERTY, PLANT AND EQUIPMENT, NET [Abstract]

PROPERTY, PLANT AND EQUIPMENT, NET

NOTE 5 - PROPERTY, PLANT AND EQUIPMENT, NET

Presented below are the components of Property, plant and equipment, net at the balance sheet dates.

	October 31,			October 31,
	2025			2024
Land	$	12,245		$	11,419
Buildings and improvements		192,860			188,756
Machinery and equipment		2,109,456			1,990,610
Leasehold improvements		20,474			19,268
Furniture, fixtures, and office equipment		19,394			18,091
Construction in progress		134,880			91,213
		2,489,309			2,319,357
Accumulated depreciation and amortization		(1,634,873	)		(1,574,100	)
	$	854,436		$	745,257

	October 31,			October 31,
	2025			2024
Machinery and equipment	$	54		$	42,815
Accumulated amortization		(53	)		(10,522	)
	$	1		$	32,293

The following table presents depreciation expense (including the amortization of ROU assets) related to property, plant and equipment incurred during the reporting periods.

	Years Ended
	October 31,		October 31,		October 31,
	2025		2024		2023
Depreciation and amortization expense	$	77,258	$	82,433	$	80,472

ACCRUED LIABILITIES

12 Months Ended

Oct. 31, 2025

ACCRUED LIABILITIES [Abstract]

ACCRUED LIABILITIES

NOTE 7 - ACCRUED LIABILITIES

Presented below are the components of Accrued liabilities at the balance sheet dates.

	October 31, 2025		October 31, 2024

Compensation related expenses	$	26,284	$	31,188
Income taxes		21,094		24,200
Contract liabilities		9,491		12,375
Property, plant, and equipment		7,291		2,670
Value added and other taxes		3,799		2,837
Service contracts		2,226		1,448
Operating leases		1,975		1,925
Telecommunications and utilities		1,328		1,040
Other		8,165		9,439

Accrued liabilities	$	81,653	$	87,122

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Oct. 31, 2025
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

INCOME TAXES - Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023
INCOME TAXES [Abstract]
U.S. federal income tax at statutory rate	$ 46,575	$ 51,957	$ 56,689
Changes in valuation allowance	(19,858)	(1,986)	(256)
Foreign rate differential	7,075	10,695	11,394
Tax credits	(4,648)	(5,209)	(2,425)
Uncertain tax positions, including reserves, settlements and resolutions	(2,790)	6,226	3,328
Lease Buyout	3,402	0	0
Other, net	1,794	1,884	1,582
Income tax provision	$ 31,550	$ 63,567	$ 70,312

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 6.I.7)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (h)
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
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-Topic 740
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
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-SubTopic 10
-Topic 235
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

+ Details

PDMCX JOINT VENTURE - Carrying Amounts of Assets and Liabilities (Details) - USD ($) $ in Thousands	Oct. 31, 2025	Oct. 31, 2024
Carrying Amount [Member]
PDMCX JOINT VENTURE [Abstract]
Current assets	$ 180,289	$ 174,059
Noncurrent assets	166,756	151,039
Total assets	347,045	325,098
Current liabilities	23,193	40,691
Noncurrent liabilities	2,970	3,320
Total liabilities	26,163	44,011
Net assets	320,882	281,087
Photronics Interest [Member]
PDMCX JOINT VENTURE [Abstract]
Current assets	90,163	87,047
Noncurrent assets	83,395	75,535
Total assets	173,558	162,582
Current liabilities	11,599	20,350
Noncurrent liabilities	1,485	1,660
Total liabilities	13,084	22,010
Net assets	$ 160,474	$ 140,572

EARNINGS PER SHARE

12 Months Ended

Oct. 31, 2025

EARNINGS PER SHARE [Abstract]

EARNINGS PER SHARE

NOTE 15 - EARNINGS PER SHARE

The calculation of basic and diluted earnings per share is presented below.

	Year Ended
	October 31,		October 31,		October 31,
(in thousands, except for per share data)	2025		2024		2023
Net income attributable to Photronics, Inc. shareholders	$	136,405	$	130,688	$	125,485
Weighted-average common shares outstanding (in thousands):
Basic		59,606		61,726		61,139
Effect of dilutive securities:
Share-based payment awards		314		665		616
Potentially dilutive common shares		314		665		616
Weighted-average common shares-Diluted		59,920		62,391		61,755
Earnings per share:
Net Income attributable to Photronics shareholders - Basic	$	2.29	$	2.12	$	2.05
Net Income attributable to Photronics shareholders - Diluted	$	2.28	$	2.09	$	2.03

The table below sets forth the outstanding weighted-average share-based payment awards that were excluded from the calculation of diluted earnings per share because their exercise price exceeded the average market value of the common shares for the period or, under application of the treasury stock method, they were otherwise determined to be antidilutive.

	Year Ended
	October 31, 2025		October 31, 2024		October 31, 2023

Share-based payment awards, in shares		792		371		136
Total potentially dilutive shares excluded		792		371		136

OTHER LIABILITIES

12 Months Ended

Oct. 31, 2025

OTHER LIABILITIES [Abstract]

OTHER LIABILITIES

NOTE 9 - OTHER LIABILITIES

Presented below are the components of Other liabilities at the balance sheet dates.

	October 31, 2025		October 31, 2024
Unrecognized tax benefit	$	11,379	$	14,720
Post employment benefit		13,218		12,993
Contract liabilities		5,041		8,910
Tax payable		4,530		4,310
Operating lease		3,960		3,037
Other		3,213		3,494

Other liabilities	$	41,341	$	47,464

SHARE REPURCHASE PROGRAM - Shares Repurchase Program (Details) - Share Repurchase Programs [Member] - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended			26 Months Ended
	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2022
SHARE REPURCHASE PROGRAM [Abstract]
Total Number of Shares Purchased as Part of Publicly Announced Program (in Shares)	4,988	0	0
Cost of shares repurchased	$ 97.4	$ 0.0	$ 0.0	$ 68.3
Average price paid per share (in Dollars per share)	$ 19.52	$ 0	$ 0

FAIR VALUE MEASUREMENTS

12 Months Ended

Oct. 31, 2025

FAIR VALUE MEASUREMENTS [Abstract]

FAIR VALUE MEASUREMENTS

NOTE 21 - FAIR VALUE MEASUREMENTS

The accounting framework for determining fair value includes a hierarchy for ranking the quality and reliability of the information used to measure fair value, which enables the reader of the financial statements to assess the inputs used to develop those measurements. The fair value hierarchy consists of three tiers as follows:

Level 1- These are investments where values are based on unadjusted quoted prices for identical assets in an active market the Company has the ability to access.

Level 2- These are investments where values are based on quoted market prices that are not active or model derived valuations in which all significant inputs are observable in active markets.

Level 3- These are investments where values are derived from techniques in which one or more significant inputs are unobservable.

	October 31, 2025						October 31, 2024
	Cash and cash equivalents		Short-term investments		Total Fair Value		Cash and cash equivalents		Short-term investments		Total Fair Value
Cash	$	222,166	$	-	$	222,166	$	414,074	$	-	$	414,074
Level 1
U.S. Government Securities		3,789		25,157		28,946		-		-		-
Money market funds		11,159		-		11,159		36,322		-		36,322
Level 2
Commercial paper		30,747		2,259		33,006		-		-		-
Time deposits		224,395		68,493		292,888		148,089		42,184		190,273
	$	492,256	$	95,909	$	588,165	$	598,485	$	42,184	$	640,669
Restricted Cash ⁽¹⁾		2,857						2,758
Cash, cash equivalents, and restricted cash	$	495,113					$	601,243

⁽¹⁾

Restricted cash is included in other assets and primarily relates to customs requirements and land lease agreements.

The table below provides information on the Company’s available-for-sale short-term investments.

	October 31, 2025								October 31, 2024
	Amortized		Unrealized		Unrealized		Carrying		Amortized		Unrealized		Unrealized		Carrying
	Cost		Gains		Losses		Value		Cost		Gains		Losses		Value
U.S. Government Securities	$	25,148	$	9	$	-	$	25,157	$	-	$	-	$	-	$	-
Commercial paper		2,259		-		-		2,259		-		-		-		-
Time deposits		68,493		-		-		68,493		42,184		-		-		42,184
Total	$	95,900	$	9	$	-	$	95,909	$	42,184	$	-	$	-	$	42,184

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 107
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-107

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 100
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-100

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2E
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 940
-SubTopic 820
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478119/940-820-50-1

+ Details

LEASES - Information on Operating and Finance Leases Included in Consolidated Balance Sheets (Details) - USD ($) $ in Thousands	Oct. 31, 2025	Oct. 31, 2024
LEASES [Abstract]
ROU Assets - Operating Leases	$ 5,976	$ 5,010
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Other assets	Other assets
ROU Assets - Finance Leases	$ 1	$ 32,293
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Property, plant and equipment, net	Property, plant and equipment, net
Operating Lease Liability - Current	$ 1,975	$ 1,925
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Accrued liabilities	Accrued liabilities
Operating Lease Liability, Noncurrent	$ 3,960	$ 3,037
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Other liabilities	Other liabilities
Lease Liabilities - Operating Leases	$ 5,935	$ 4,962
Finance Lease Liability, Current	$ 11	$ 17,972
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	Current portion of long-term debt	Current portion of long-term debt
Finance Lease Liability, Noncurrent	$ 13	$ 25
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Long-term debt	Long-term debt
Lease Liabilities - Finance Leases	$ 24	$ 17,997

RISKS AND CONCENTRATIONS - Concentration of Risk Factor (Details) - Customer Concentration Risk [Member] - Accounts Receivable [Member]	12 Months Ended
	Oct. 31, 2025	Oct. 31, 2024
Customer A [Member]
RISKS AND CONCENTRATIONS [Abstract]
Customer's percentage of net accounts receivable	19.60%	19.20%
Customer B [Member]
RISKS AND CONCENTRATIONS [Abstract]
Customer's percentage of net accounts receivable	7.00%	14.60%

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

- Definition

For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.

+ References + Details

SHARE-BASED COMPENSATION - Restricted Stock Awards and Units Activity (Details) - $ / shares	12 Months Ended
	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023
Restricted Stock [Member]
SHARE-BASED COMPENSATION [Abstract]
Outstanding at beginning of period (in Shares)	1,423,602	1,238,297
Outstanding at beginning of period (in Dollars per share)	$ 23.23
Granted (in Shares)	583,238	865,050	791,925
Granted (in Dollars per share)	$ 23.42	$ 29.5	$ 16.84
Vested (in Shares)	(527,292)
Vested (in Dollars per share)	$ 21.43
Cancelled (in Shares)	(73,876)
Cancelled (in Dollars per share)	$ 24.14
Outstanding at end of period (in Shares)	1,405,672	1,423,602	1,238,297
Outstanding at end of period (in Dollars per share)	$ 23.93	$ 23.23
Expected to vest (in Shares)	1,303,385
Expected to vest (in Dollars per share)	$ 23.89
Restricted Stock Units [Member]
SHARE-BASED COMPENSATION [Abstract]
Outstanding at beginning of period (in Shares)	0	0
Outstanding at beginning of period (in Dollars per share)	$ 0
Granted (in Shares)	178,166	0	0
Granted (in Dollars per share)	$ 21.09	$ 0	$ 0
Vested (in Shares)	(41,514)
Vested (in Dollars per share)	$ 22.52
Cancelled (in Shares)	0
Cancelled (in Dollars per share)	$ 0
Outstanding at end of period (in Shares)	136,652	0	0
Outstanding at end of period (in Dollars per share)	$ 20.65	$ 0
Expected to vest (in Shares)	134,366
Expected to vest (in Dollars per share)	$ 20.59

INCOME TAXES - Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023
INCOME TAXES [Abstract]
Unrecognized tax benefits that, if recognized, would impact the effective tax rate	$ 11,379	$ 14,720
Accrued interest and penalties related to uncertain tax positions	$ 551	$ 1,028	$ 576

OTHER CURRENT ASSETS (Details) - USD ($) $ in Millions	Oct. 31, 2025	Oct. 31, 2024
OTHER CURRENT ASSETS [Abstract]
Expected tax credits receivable	$ 10.9	$ 5.0

LEASES - Future Lease Payments under Noncancelable Operating and Finance Leases (Details) - USD ($) $ in Thousands	Oct. 31, 2025	Oct. 31, 2024
LEASES [Abstract]
Operating leases - 2026	$ 2,109
Finance leases - 2026	12
Operating leases - 2027	1,686
Finance leases - 2027	12
Operating leases - 2028	532
Finance leases - 2028	1
Operating leases - 2029	216
Finance leases - 2029	0
Operating leases - 2030 and thereafter	2,088
Finance leases - 2030 and thereafter	0
Total operating lease payments	6,631
Total finance lease payments	25
Operating leases - Imputed interest	(696)
Finance leases - Imputed interest	(1)
Operating lease liabilities	5,935	$ 4,962
Finance lease liabilities	$ 24	$ 17,997

OTHER CURRENT ASSETS - Other Current Assets (Details) - USD ($)
$ in Thousands

Oct. 31, 2025

Oct. 31, 2024

OTHER CURRENT ASSETS [Abstract]

Contract assets

$ 12,670

$ 11,532

Prepaid expenses

8,504

5,770

Recoverable value added taxes

3,104

2,684

Prepaid and refundable income taxes

4,385

1,875

Other

^[1]

15,536

11,175

Total other current assets

$ 44,199

$ 33,036

[1]	Includes expected refundable federal investment tax credits through the CHIPS Act in the amount of $10.9 million and $5.0 million as of October 31, 2025 and 2024, respectively.

INCOME TAXES (Details) $ in Millions	12 Months Ended
INCOME TAXES (Details) $ in Millions	Oct. 31, 2025 USD ($) Subsidiary
INCOME TAXES [Abstract]
Uncertain tax positions that may be resolved over next twelve months	$ 1.0
Decrease in unrecognized tax benefits from settlements with tax authorities	$ 4.0
Number of subsidiaries reached a settlement with the tax authority (in Subsidiary) \| Subsidiary	1

EARNINGS PER SHARE - Outstanding Securities Excluded from Calculation of Diluted Earnings or Loss Per Share (Details) - shares shares in Thousands	12 Months Ended
	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023
EARNINGS PER SHARE [Abstract]
Total potentially dilutive shares excluded (in Shares)	792	371	136
Share-based Payment Awards [Member]
EARNINGS PER SHARE [Abstract]
Total potentially dilutive shares excluded (in Shares)	792	371	136

REVENUE (Details)	12 Months Ended
REVENUE (Details)	Oct. 31, 2025
Minimum [Member]
REVENUE [Abstract]
Product invoice term	30 days
Maximum [Member]
REVENUE [Abstract]
Product invoice term	90 days

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-7

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-5

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 91
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479777/606-10-55-91

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 606
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-Paragraph 91
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-Publisher FASB
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Reference 5: http://www.xbrl.org/2003/role/exampleRef
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147479777/606-10-55-91

Reference 6: http://www.xbrl.org/2003/role/exampleRef
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-Section 55
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-Subparagraph (d)
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-URI https://asc.fasb.org/1943274/2147479777/606-10-55-91

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 606
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-Name Accounting Standards Codification
-Section 55
-Paragraph 91
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479777/606-10-55-91

Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Topic 606
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-Name Accounting Standards Codification
-Section 55
-Paragraph 91
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479777/606-10-55-91

Reference 9: http://www.xbrl.org/2003/role/exampleRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 91
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479777/606-10-55-91

+ Details

RISKS AND CONCENTRATIONS - Concentration of Risk Factor (Details) - Customer Concentration Risk [Member] - Revenue [Member]	12 Months Ended
	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023
Customer A [Member]
RISKS AND CONCENTRATIONS [Abstract]
Customer's percentage of revenue	16.00%	15.00%	14.00%
Customer B [Member]
RISKS AND CONCENTRATIONS [Abstract]
Customer's percentage of revenue	13.00%	12.00%	10.00%
Customer C [Member]
RISKS AND CONCENTRATIONS [Abstract]
Customer's percentage of revenue	8.00%	9.00%	13.00%

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

- Definition

+ References + Details

LEASES (Tables)

12 Months Ended

Oct. 31, 2025

LEASES [Abstract]

Information on Operating and Finance Leases Included in Consolidated Balance Sheets

The following table provides information on operating and finance leases included in the Company’s consolidated balance sheets.

Classification	October 31, 2025		October 31, 2024

ROU Assets – Operating Leases
Other assets	$	5,976	$	5,010

ROU Assets – Finance Leases
Property, plant and equipment, net	$	1	$	32,293

Lease Liabilities – Operating Leases
Accrued liabilities	$	1,975	$	1,925
Other liabilities		3,960		3,037
	$	5,935	$	4,962

Lease Liabilities – Finance Leases
Current portion of long-term debt	$	11	$	17,972
Long-term debt		13		25
	$	24	$	17,997

Future Lease Payments under Noncancelable Operating and Finance Leases

Fiscal Year	Operating Leases			Finance Leases

2026	$	2,109			12
2027		1,686			12
2028		532			1
2029		216			-
2030 and thereafter		2,088			-
Total lease payments	$	6,631			25
Imputed interest		(696	)		(1	)
Lease liabilities	$	5,935			24

Lease Costs

The following table presents lease costs for 2025, 2024, and 2023.

	Year Ended
	October 31,		October 31,		October 31,
	2025		2024		2023
Operating lease costs	$	2,348	$	2,255	$	2,278
Short-term lease costs	$	1,280	$	1,273	$	462
Variable lease costs	$	599	$	595	$	656
Interest on finance lease	$	2	$	330	$	426
Amortization of ROU assets	$	19	$	2,950	$	2,870

Weighted-Average Remaining Lease Terms And Weighted-Average Discount Rates

The following table presents statistical information related to the Company’s operating and finance leases. The information presented is as of the balance sheet dates.

	October 31, 2025					October 31, 2024
Classification	Weighted- average remaining lease term (in years)		Weighted- average discount rate			Weighted- average remaining lease term (in years)		Weighted- average discount rate
Operating leases		8.1		3.1	%		2.8		3.2	%
Finance leases		2.1		5.9	%		0.2		1.5	%

Cash and Non-cash Information Related to Leases

The following table presents the effects of leases on the Company’s 2025, 2024, and 2023 consolidated statements of cash flows, and provides leases-related non-cash information for those years.

	Year Ended
	October 31,		October 31,		October 31,
	2025		2024		2023
Operating cash flows used for operating leases	$	2,341	$	2,241	$	2,271
Operating cash flows used for finance leases	$	2	$	330	$	429
Financing cash flows used for finance leases	$	11	$	6,621	$	6,521
ROU assets obtained in exchange for operating lease obligations	$	2,824	$	842	$	5,116

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) BY COMPONENT (Tables)

12 Months Ended

Oct. 31, 2025

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) BY COMPONENT [Abstract]

Changes in Accumulated Other Comprehensive Income (Loss) by Component

The following tables set forth the changes in the Company’s accumulated other comprehensive income (loss) by component (net of tax) for the years ended October 31, 2025, and October 31, 2024.

	Year Ended October 31, 2025
	Foreign Currency
	Translation
	Adjustments				Other				Total

Balance at October 31, 2024		$	(85,587	)		$	(732	)		$	(86,319	)
Other comprehensive income (loss)			9,954				239				10,193
Other comprehensive income (loss) attributable to noncontrolling interests			(9,880	)			(114	)			(9,994	)
Balance at October 31, 2025		$	(85,513	)		$	(607	)		$	(86,120	)

	Year Ended October 31, 2024
	Foreign Currency
	Translation
	Adjustments				Other				Total

Balance at October 31, 2023		$	(88,044	)		$	(690	)		$	(88,734	)
Other comprehensive income (loss)			8,630				(81	)			8,549
Other comprehensive income (loss) attributable to noncontrolling interests			(6,173	)			39				(6,134	)
Balance at October 31, 2024		$	(85,587	)		$	(732	)		$	(86,319	)

SHARE REPURCHASE PROGRAM (Tables)

12 Months Ended

Oct. 31, 2025

SHARE REPURCHASE PROGRAM [Abstract]

Shares Repurchase Program

The table below presents information on the repurchase program for the three most recent fiscal years.

	2025 Purchases		2024 Purchases		2023 Purchases

Number of shares repurchased (in thousands)		4,988		-		-

Cost of shares repurchased (in millions)	$	97.4	$	-	$	-

Average price paid per share	$	19.52	$	-	$	-

ACCRUED LIABILITIES (Tables)

12 Months Ended

Oct. 31, 2025

ACCRUED LIABILITIES [Abstract]

Accrued Liabilities

Presented below are the components of Accrued liabilities at the balance sheet dates.

	October 31, 2025		October 31, 2024

Compensation related expenses	$	26,284	$	31,188
Income taxes		21,094		24,200
Contract liabilities		9,491		12,375
Property, plant, and equipment		7,291		2,670
Value added and other taxes		3,799		2,837
Service contracts		2,226		1,448
Operating leases		1,975		1,925
Telecommunications and utilities		1,328		1,040
Other		8,165		9,439

Accrued liabilities	$	81,653	$	87,122

Consolidated Balance Sheets - USD ($) $ in Thousands	Oct. 31, 2025	Oct. 31, 2024
Current assets:
Cash and cash equivalents	$ 492,256	$ 598,485
Short-term investments	95,909	42,184
Accounts receivable, net of allowance of $1,166 in 2025 and $1,126 in 2024	195,921	200,830
Inventories	61,767	56,527
Other current assets	44,199	33,036
Total current assets	890,052	931,062
Property, plant and equipment, net	854,436	745,257
Deferred income taxes	40,207	23,059
Other assets	19,839	12,681
Total assets	1,804,534	1,712,059
Current liabilities:
Current portion of long-term debt	11	17,972
Accounts payable	84,209	78,717
Accrued liabilities	81,653	87,122
Total current liabilities	165,873	183,811
Long-term debt	13	25
Other liabilities	41,341	47,464
Total liabilities	207,227	231,300
Commitments and contingencies (Note 16)
Equity:
Preferred stock, $0.01 par value, 2,000 shares authorized, none issued and outstanding	0	0
Common stock, $0.01 par value, 150,000 shares authorized, 57,633 shares issued and outstanding at October 31, 2025, and 61,949 shares issued and outstanding at October 31, 2024	576	619
Additional paid-in capital	486,934	514,757
Retained earnings	772,199	691,807
Accumulated other comprehensive loss	(86,120)	(86,319)
Total Photronics, Inc. shareholders' equity	1,173,589	1,120,864
Noncontrolling interests	423,718	359,895
Total equity	1,597,307	1,480,759
Total liabilities and equity	$ 1,804,534	$ 1,712,059

ACCOUNTS RECEIVABLE, NET

12 Months Ended

Oct. 31, 2025

ACCOUNTS RECEIVABLE, NET [Abstract]

ACCOUNTS RECEIVABLE, NET

NOTE 2 – ACCOUNTS RECEIVABLE, NET

The components of Accounts Receivable, net at the balance sheet dates are presented below.

	October 31,			October 31,
	2025			2024
Accounts Receivable	$	166,511		$	172,741
Unbilled Receivables		30,576			29,215
Allowance for Credit Losses		(1,166	)		(1,126	)
	$	195,921		$	200,830

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
Cybersecurity Risk Management and Strategy Disclosure	Oct. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	Risk Management Strategy Securing the Company’s business information, customer, supplier, and employee data and information technology systems is an important part of our overall risk management framework. We rely on certain key information technology systems, some of which are dependent on services provided by third parties, including cloud vendors, for various business functions necessary to operate and manage our business. We select key third-party service providers based on several factors, including the type of data processed and the nature of services offered, and we oversee such key third-party service providers by conducting vendor diligence upon onboarding and ongoing monitoring, including a review of SOC-1 reports on an annual basis. We have adopted processes, guided by the Center for Internet Security (CIS) Cybersecurity Framework, designed to identify, assess and manage material risks from cybersecurity threats. Those processes include response to and an assessment of internal and external threats to the security, confidentiality, integrity and availability of our data and information systems, along with other material risks to our operations. We have implemented controls, such as Multi-Factor Authentication (MFA) and endpoint detection and response (EDR) solutions, to help govern the processes put in place by management designed to protect our IT assets, data, and services from threats and vulnerabilities. Furthermore, we maintain a formal, Incident Response Plan (IRP) and conduct mandatory, ongoing security awareness training for all employees. Although, to date, we have not experienced a material cybersecurity incident resulting in a significant interruption of our operations, the scope of any future incident cannot be predicted with any meaningful accuracy. See “Item 1A. Risk Factors” for more information.
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Management Processes Integrated [Text Block]	We have adopted processes, guided by the Center for Internet Security (CIS) Cybersecurity Framework, designed to identify, assess and manage material risks from cybersecurity threats. Those processes include response to and an assessment of internal and external threats to the security, confidentiality, integrity and availability of our data and information systems, along with other material risks to our operations.
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Board of Directors Oversight [Text Block]	Governance Management is responsible for the day-to-day management of the risks we face, while our Board of Directors has ultimate responsibility for the oversight of risk management, including risks from cybersecurity threats. The Board of Directors has delegated primary oversight of cybersecurity risk to the Cyber Security Risk Management Committee. The Committee, in turn, ensures its members either possess or have access to relevant cybersecurity and risk management expertise to effectively challenge and guide management's program. The Committee regularly assesses how management is managing these risks and reports on its activities to the full Board of Directors at least quarterly to promote effective coordination and ensure the entire Board remains apprised of the cybersecurity risk landscape and the program's effectiveness. The day-to-day cybersecurity program is led by the Company’s Vice President, IT Infrastructure & Information Security. This role is supported by a dedicated security team and reports directly to the Chief Executive Officer. The Vice President, IT Infrastructure & Information Security provides formal, quarterly updates to the Cyber Security Risk Management Committee. These updates cover cyber risk management governance, the status of ongoing efforts to strengthen cybersecurity effectiveness, key risk metrics and the material outcomes of risk assessments, and significant cybersecurity-related news events impacting the industry. In addition to scheduled reports, the Board of Directors engages in ad hoc conversations with management to discuss any significant updates to our cybersecurity risk management and initiatives, particularly in response to emerging threats.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	Management is responsible for the day-to-day management of the risks we face, while our Board of Directors has ultimate responsibility for the oversight of risk management, including risks from cybersecurity threats. The Board of Directors has delegated primary oversight of cybersecurity risk to the Cyber Security Risk Management Committee.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]	true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]	The Committee regularly assesses how management is managing these risks and reports on its activities to the full Board of Directors at least quarterly to promote effective coordination and ensure the entire Board remains apprised of the cybersecurity risk landscape and the program's effectiveness.
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]	The Committee regularly assesses how management is managing these risks and reports on its activities to the full Board of Directors at least quarterly to promote effective coordination and ensure the entire Board remains apprised of the cybersecurity risk landscape and the program's effectiveness.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]	The day-to-day cybersecurity program is led by the Company’s Vice President, IT Infrastructure & Information Security. This role is supported by a dedicated security team and reports directly to the Chief Executive Officer. The Vice President, IT Infrastructure & Information Security provides formal, quarterly updates to the Cyber Security Risk Management Committee. These updates cover cyber risk management governance, the status of ongoing efforts to strengthen cybersecurity effectiveness, key risk metrics and the material outcomes of risk assessments, and significant cybersecurity-related news events impacting the industry.
Cybersecurity Risk Role of Management [Text Block]	In addition to scheduled reports, the Board of Directors engages in ad hoc conversations with management to discuss any significant updates to our cybersecurity risk management and initiatives, particularly in response to emerging threats.

Consolidated Statements of Income - USD ($)
shares in Thousands, $ in Thousands

12 Months Ended

Oct. 31, 2025

Oct. 31, 2024

Oct. 31, 2023

Consolidated Statements of Income [Abstract]

Revenue

^[1]

$ 849,294

$ 866,946

$ 892,076

Cost of goods sold

549,464

551,000

555,914

Gross profit

299,830

315,946

336,162

Operating expenses:

Selling, general and administrative

75,625

77,760

69,458

Research and development

15,804

16,576

13,654

Total operating expenses

91,429

94,336

83,112

Other operating expense

(240)

(92)

Operating income

208,161

221,518

253,050

Other income (expense):

Foreign currency transactions impacts, net

(8,310)

2,168

2,466

Interest income and other income, net

21,988

24,063

14,863

Interest expense

(55)

(334)

(433)

Income before income tax provision

221,784

247,415

269,946

Income tax provision

31,550

63,567

70,312

Net income

190,234

183,848

199,634

Net income attributable to noncontrolling interests

53,829

53,160

74,149

Net income attributable to Photronics, Inc. shareholders

$ 136,405

$ 130,688

$ 125,485

Earnings per share:

Basic (in Dollars per share)

$ 2.29

$ 2.12

$ 2.05

Diluted (in Dollars per share)

$ 2.28

$ 2.09

$ 2.03

Weighted-average number of common shares outstanding:

Basic (in Shares)

59,606

61,726

61,139

Diluted (in Shares)

59,920

62,391

61,755

[1]	This table disaggregates revenue by the location in which it was earned.

PDMCX JOINT VENTURE (Tables)

12 Months Ended

Oct. 31, 2025

PDMCX JOINT VENTURE [Abstract]

Net Income Recorded from Operations

The following table presents net income the Company recorded from the operations of PDMCX during the reporting periods.

	Years Ended
	October 31,		October 31,		October 31,
	2025		2024		2023
Net income from PDMCX	$	19,462	$	20,074	$	25,098

Carrying Amounts and Exposure to Loss Related to Assets and Liabilities

	October 31,				October 31,
	2025				2024
Classification	Carrying		Photronics		Carrying		Photronics
Classification	Amount		Interest		Amount		Interest
Current assets	$	180,289	$	90,163	$	174,059	$	87,047
Noncurrent assets		166,756		83,395		151,039		75,535
Total assets		347,045		173,558		325,098		162,582

Current liabilities		23,193		11,599		40,691		20,350
Noncurrent liabilities		2,970		1,485		3,320		1,660
Total liabilities		26,163		13,084		44,011		22,010

Net assets	$	320,882	$	160,474	$	281,087	$	140,572

- Definition

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

+ References + Details

INCOME TAXES - Net Deferred Income Tax Assets (Details) - USD ($) $ in Thousands	Oct. 31, 2025	Oct. 31, 2024
Deferred income tax assets
Net operating losses	$ 15,150	$ 18,941
Reserves not currently deductible	9,134	9,892
Tax credit carryforwards	12,658	12,550
Share-based compensation	3,327	3,102
Property, plant and equipment	5,402	10,710
Research intangibles	3,904	2,721
Lease liabilities	32	4,116
Other	2,999	1,857
Deferred tax assets	52,606	63,889
Valuation allowances	(10,777)	(30,633)
Deferred tax assets net of valuation allowance	41,829	33,256
Deferred income tax liabilities
ROU assets	(32)	(7,351)
Other	(2,126)	(3,315)
Deferred income taxes liabilities	(2,158)	(10,666)
Net deferred income tax assets	39,671	22,590
Classification
Deferred income tax assets	40,207	23,059
Other liabilities	(536)	(469)
Net deferred income tax assets	$ 39,671	$ 22,590

INCOME TAXES - Reconciliation of Beginning and Ending Amounts of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023
INCOME TAXES [Abstract]
Balance at beginning of year before interest and penalties	$ 13,692	$ 8,332	$ 5,204
(Reductions) of tax positions in prior years	(2,230)
Additions of tax positions in prior years		86	209
Additions based on current year tax positions	3,918	6,139	3,361
Settlements	(4,515)	(835)	(423)
Lapses of statutes of limitations	(37)	(30)	(19)
Balance at end of year before interest and penalties	10,828	13,692	8,332
Interest and penalties	551	1,028	576
Balance at end of year including interest and penalties	$ 11,379	$ 14,720	$ 8,908

SHARE-BASED COMPENSATION

12 Months Ended

Oct. 31, 2025

SHARE-BASED COMPENSATION [Abstract]

SHARE-BASED COMPENSATION

NOTE 12 - SHARE-BASED COMPENSATION

On April 2, 2025, at its annual meeting of shareholders, the shareholders of Photronics, Inc., approved the Company’s 2025 Equity Incentive Compensation Plan (the “2025 Plan”) under which incentive stock options, non-qualified stock options, stock grants, stock-based awards, restricted stock, restricted stock units, stock appreciation rights, performance units, performance stock, and other stock or cash awards may be granted. The maximum number of shares of common stock that may be issued under the 2025 Plan is five million shares. At the time of approval of the 2025 Plan, the Company’s 2016 Equity Incentive Compensation Plan (which was largely replicated by the 2025 Plan) was due to expire in early 2026 and had a limited quantity of shares remaining available for issuance. Awards may be granted to officers, employees, directors, consultants, advisors, and independent contractors of Photronics or its subsidiaries. In the event of a change in control (as defined in the 2025 Plan), the vesting of awards may be accelerated. The 2025 Plan prohibits further awards from being issued under prior plans.

The table below presents information on the Company’s share-based compensation expenses for the three most recent fiscal years.

	Year Ended
	October 31,		October 31,		October 31,
	2025		2024		2023
Expense reported in:
Cost of goods sold	$	3,233	$	2,704	$	1,259
Selling, general, and administrative		8,954		10,124		5,962
Research and development		1,201		1,062		780
Total expense incurred	$	13,388	$	13,890	$	8,001

Expense by award type:
Restricted stock awards *	$	11,966	$	13,868	$	7,909
Restricted stock units		1,216		-		-
Stock options		-		-		1
Employee stock purchase plan		206		22		91
Total expense incurred	$	13,388	$	13,890	$	8,001

Income tax benefits of share-based compensation	$	3,002	$	1,156	$	715

* During the year ended October 31, 2024, upon the departure of two executives from the Company and in accordance with the terms of their separation agreements, previously granted time-vesting restricted stock awards accelerated vesting. The Company accounted for the effects of the accelerated vesting of these stock awards as a modification, and recognized $1.2 million of incremental stock-based compensation expense for the acceleration of restricted stock awards, within selling, general and administrative expenses on the Consolidated Statements of Income for the year ended October 31, 2024.

Restricted Stock Awards

The Company periodically grants restricted stock awards, the restrictions on which typically lapse over a service period of one to four years. The fair values of the awards are determined on the date of grant, based on the closing stock price of the Company’s common stock. A summary of restricted stock award activity during 2025 and the status of the Company’s restricted stock awards as of October 31, 2025, is presented below.

Restricted Stock	Number of Shares			Weighted-Average Fair Value at Grant Date
Outstanding at October 31, 2024		1,423,602		$	23.23
Granted		583,238			23.42
Vested		(527,292	)		21.43
Cancelled		(73,876	)		24.14
Outstanding at October 31, 2025		1,405,672		$	23.93
Expected to vest as of October 31, 2025		1,303,385		$	23.89

The table below presents additional information on the Company’s restricted stock awards for the three most recent fiscal years.

	Year Ended
	October 31,		October 31,		October 31,
	2025		2024		2023
Number of shares granted		583,238		865,050		791,925
Weighted-average grant-date fair value of awards (in dollars per share)	$	23.42	$	29.50	$	16.84
Compensation costs not yet recognized	$	21,862	$	21,303	$	12,760
Weighted-average amortization period (in years)		2.6		2.8		2.8
Fair value of awards for which restrictions lapsed	$	11,302	$	9,755	$	6,256
Shares outstanding at balance sheet date		1,405,672		1,423,602		1,238,297

Restricted Stock Units

Commencing Q2 FY25, the Company began granting restricted stock units, the restrictions on which typically lapse over a service period of one to four years. The fair value of the awards is determined on the date of grant, based on the closing price of the Company’s common stock. A summary of restricted stock unit activity during 2025 and the status of the Company’s restricted stock unit awards as of October 31, 2025, is presented below.

Restricted Stock Units	Number of Units			Weighted-Average Fair Value at Grant Date
Outstanding at October 31, 2024		-		$	-
Granted		178,166			21.09
Vested		(41,514	)		22.52
Cancelled		-			-
Outstanding at October 31, 2025		136,652		$	20.65
Expected to vest as of October 31, 2025		134,366		$	20.59

The table below presents additional information on the Company’s restricted stock unit awards for the three most recent fiscal years.

	Year Ended
	October 31,		October 31,		October 31,
	2025		2024		2023
Number of units granted		178,166		-		-
Weighted-average grant-date fair value of awards (in dollars per share)	$	21.09	$	-	$	-
Compensation costs not yet recognized	$	2,485	$	-	$	-
Weighted-average amortization period (in years)		3.4		-		-
Fair value of awards for which restrictions lapsed	$	935	$	-	$	-
Restricted stock units outstanding at balance sheet date		136,652		-		-

Stock Options

Option awards generally vest in one to four years and have a ten-year contractual term. All incentive and non-qualified stock option grants must have an exercise price no less than the market value of the underlying common stock on the date of grant. The grant-date fair values of options are based on closing prices of the Company’s common stock on the dates of grant and are calculated using the Black-Scholes option pricing model. Expected volatility is based on the historical volatility of the Company’s common stock. The Company uses historical option exercise behavior and employee termination data to estimate expected term, which represents the period of time that options granted are expected to remain outstanding. The risk-free rate of return for the estimated term of an option is based on the U.S. Treasury yield curve in effect at the date of grant.

The table below presents a summary of stock options activity during 2025 and information on stock options outstanding at October 31, 2025.

	Shares			Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Life	Aggregate Intrinsic Value
Outstanding at October 31, 2024		277,625		$	10.39
Granted		-		$	-
Exercised		(162,550	)	$	10.45
Cancellations, forfeitures, and adjustments		(1,000	)	$	11.35
Outstanding at October 31, 2025		114,075		$	10.30	1.64 years		$	1,551
Exercisable at October 31, 2025		114,075		$	10.30	1.64 years		$	1,551
Expected to vest as of October 31, 2025		-		$	-	- years		$	-

The table below presents additional information on stock option awards for the three most recent fiscal years.

	Year Ended
	October 31,		October 31,		October 31,
	2025		2024		2023
Number of options granted in period		-		-		-
Total intrinsic value of options exercised	$	2,127	$	2,981	$	1,654
Cash received from option exercises	$	1,698	$	1,888	$	1,101
Compensation cost not yet recognized	$	-	$	-	$	-
Weighted-average amortization period for cost not yet recognized (in years)		-		-		-

Employee Stock Purchase Plan

The Company’s Employee Stock Purchase Plan (“ESPP”) permits employees to purchase Photronics, Inc. common shares at 85% of the lower of the closing market price at the commencement or ending date of the Plan year (which is approximately one year from the commencement date). The Company recognizes the ESPP expense over that same period. As of October 31, 2025, the maximum number of shares of common stock approved by the Company’s shareholders to be purchased under the ESPP was 1.85 million shares, of which approximately 1.7 million shares had been issued through October 31, 2025. As of October 31, 2025, there is $0.2 million of unrecognized compensation cost.

SHARE-BASED COMPENSATION (Details)
shares in Thousands, $ in Thousands

12 Months Ended

Oct. 31, 2025

USD ($)

Oct. 31, 2024

USD ($)

Executive

Oct. 31, 2023

USD ($)

Apr. 02, 2025

SHARE-BASED COMPENSATION [Abstract]

Number of executives departed from company (in Executive) | Executive

Expense incurred (in Dollars)

$ 13,388

$ 13,890

$ 8,001

Selling, General and Administrative [Member]

SHARE-BASED COMPENSATION [Abstract]

Expense incurred (in Dollars)

8,954

10,124

5,962

Restricted Stock [Member]

SHARE-BASED COMPENSATION [Abstract]

Expense incurred (in Dollars)

^[1]

11,966

13,868

7,909

Restricted Stock Units [Member]

SHARE-BASED COMPENSATION [Abstract]

Expense incurred (in Dollars)

1,216

Stock Option [Member]

SHARE-BASED COMPENSATION [Abstract]

Expense incurred (in Dollars)

$ 0

Contractual term

10 years

Employee Stock Purchase Plan [Member]

SHARE-BASED COMPENSATION [Abstract]

Maximum number of shares of common stock that may be issued (in Shares) | shares

1,850

Expense incurred (in Dollars)

$ 206

$ 91

Award vesting period

1 year

Percent of market price that participants pay for shares subscribed

85.00%

Total shares issued since inception (in Shares) | shares

1,700

Unrecognized compensation cost (in Dollars)

$ 200

Executive [Member] | Restricted Stock [Member] | Selling, General and Administrative [Member]

SHARE-BASED COMPENSATION [Abstract]

Expense incurred (in Dollars)

$ 1,200

Minimum [Member] | Restricted Stock [Member]

SHARE-BASED COMPENSATION [Abstract]

Award vesting period

1 year

Minimum [Member] | Restricted Stock Units [Member]

SHARE-BASED COMPENSATION [Abstract]

Award vesting period

1 year

Minimum [Member] | Stock Option [Member]

SHARE-BASED COMPENSATION [Abstract]

Award vesting period

1 year

Maximum [Member] | Restricted Stock [Member]

SHARE-BASED COMPENSATION [Abstract]

Award vesting period

4 years

Maximum [Member] | Restricted Stock Units [Member]

SHARE-BASED COMPENSATION [Abstract]

Award vesting period

4 years

Maximum [Member] | Stock Option [Member]

SHARE-BASED COMPENSATION [Abstract]

Award vesting period

4 years

2025 Equity Incentive Compensation Plan [Member]

SHARE-BASED COMPENSATION [Abstract]

Maximum number of shares of common stock that may be issued (in Shares) | shares

5,000

[1]

RELATED PARTY TRANSACTIONS (Details) - Customer One [Member] - USD ($) $ in Millions	12 Months Ended
	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023
RELATED PARTY TRANSACTIONS [Abstract]
Revenue	$ 137.3	$ 127.0	$ 126.5
Accounts receivable	$ 38.3	$ 38.8

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

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+ Details

SHARE-BASED COMPENSATION - Additional Information on Stock Option Awards (Details) - Stock Options [Member] - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023
SHARE-BASED COMPENSATION [Abstract]
Number of options granted in period (in Shares)	0	0	0
Total intrinsic value of options exercised	$ 2,127	$ 2,981	$ 1,654
Cash received from option exercises	1,698	1,888	1,101
Compensation cost not yet recognized	$ 0	$ 0	$ 0

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

FAIR VALUE MEASUREMENTS - Assets Measured at Fair Value on Recurring Basis (Details) - Fair Value, Recurring [Member] - USD ($)
$ in Thousands

Oct. 31, 2025

Oct. 31, 2024

FAIR VALUE MEASUREMENTS [Abstract]

Cash and cash equivalents

$ 492,256

$ 598,485

Short-term investments

95,909

42,184

Total Fair Value

588,165

640,669

Restricted Cash

^[1]

2,857

2,758

Cash, cash equivalents, and restricted cash

495,113

601,243

U.S. Government Securities [Member] | Level 1 [Member]

FAIR VALUE MEASUREMENTS [Abstract]

Cash and cash equivalents

3,789

Short-term investments

25,157

Total Fair Value

28,946

Cash [Member]

FAIR VALUE MEASUREMENTS [Abstract]

Cash and cash equivalents

222,166

414,074

Short-term investments

Total Fair Value

222,166

414,074

Money Market Funds [Member] | Level 1 [Member]

FAIR VALUE MEASUREMENTS [Abstract]

Cash and cash equivalents

11,159

36,322

Short-term investments

Total Fair Value

11,159

36,322

Commercial Paper [Member] | Level 2 [Member]

FAIR VALUE MEASUREMENTS [Abstract]

Cash and cash equivalents

30,747

Short-term investments

2,259

Total Fair Value

33,006

Time Deposits [Member] | Level 2 [Member]

FAIR VALUE MEASUREMENTS [Abstract]

Cash and cash equivalents

224,395

148,089

Short-term investments

68,493

42,184

Total Fair Value

$ 292,888

$ 190,273

[1]	Restricted cash is included in other assets and primarily relates to customs requirements and land lease agreements.

OTHER CURRENT ASSETS (Tables)

12 Months Ended

Oct. 31, 2025

OTHER CURRENT ASSETS [Abstract]

Other Current Assets

Presented below are the components of Other current assets at the balance sheet dates.

	October 31, 2025		October 31, 2024

Contract assets	$	12,670	$	11,532
Prepaid expenses		8,504		5,770
Recoverable value added taxes		3,104		2,684
Prepaid and refundable income taxes		4,385		1,875
Other⁽¹⁾		15,536		11,175

	$	44,199	$	33,036

(1) Includes expected refundable federal investment tax credits through the CHIPS Act in the amount of $10.9 million and $5.0 million as of October 31, 2025 and 2024, respectively.

SEGMENT REPORTING (Tables)

12 Months Ended

Oct. 31, 2025

SEGMENT REPORTING [Abstract]

Selected Financial Information of Operating Segment

The following table presents selected financial information with respect to the Company’s single operating segment for the years ended October 31, 2025, 2024, and 2023:

	Year Ended October 31,
	2025			2024			2023
Revenues	$	849,294		$	866,946		$	892,076
Cost of goods sold		(549,464	)		(551,000	)		(555,914	)
Gross Profit		299,830			315,946			336,162

Selling, general and administrative expense		(75,625	)		(77,760	)		(69,458	)
Research and development expense		(15,804	)		(16,576	)		(13,654	)
Other operating expense		(240	)		(92	)		-
Operating Income		208,161			221,518			253,050

Non-operating income, net		13,623			25,897			16,896
Income tax provision		(31,550	)		(63,567	)		(70,312	)
Net income attributable to noncontrolling interests		(53,829	)		(53,160	)		(74,149	)
Net income attributable to Photronics, Inc. shareholders		136,405			130,688			125,485

INVENTORIES (Tables)

12 Months Ended

Oct. 31, 2025

INVENTORIES [Abstract]

Inventories

The components of Inventories at the balance sheet dates are presented below.

	October 31,		October 31,
	2025		2024
Raw materials	$	60,150	$	56,128
Work in process		1,616		398
Finished goods		1		1
	$	61,767	$	56,527

SHARE-BASED COMPENSATION (Tables)

12 Months Ended

Oct. 31, 2025

SHARE-BASED COMPENSATION [Abstract]

Share-based Compensation Expenses

The table below presents information on the Company’s share-based compensation expenses for the three most recent fiscal years.

	Year Ended
	October 31,		October 31,		October 31,
	2025		2024		2023
Expense reported in:
Cost of goods sold	$	3,233	$	2,704	$	1,259
Selling, general, and administrative		8,954		10,124		5,962
Research and development		1,201		1,062		780
Total expense incurred	$	13,388	$	13,890	$	8,001

Expense by award type:
Restricted stock awards *	$	11,966	$	13,868	$	7,909
Restricted stock units		1,216		-		-
Stock options		-		-		1
Employee stock purchase plan		206		22		91
Total expense incurred	$	13,388	$	13,890	$	8,001

Income tax benefits of share-based compensation	$	3,002	$	1,156	$	715

Restricted Stock Awards and Units Activity

A summary of restricted stock award activity during 2025 and the status of the Company’s restricted stock awards as of October 31, 2025, is presented below.

Restricted Stock	Number of Shares			Weighted-Average Fair Value at Grant Date
Outstanding at October 31, 2024		1,423,602		$	23.23
Granted		583,238			23.42
Vested		(527,292	)		21.43
Cancelled		(73,876	)		24.14
Outstanding at October 31, 2025		1,405,672		$	23.93
Expected to vest as of October 31, 2025		1,303,385		$	23.89

A summary of restricted stock unit activity during 2025 and the status of the Company’s restricted stock unit awards as of October 31, 2025, is presented below.

Restricted Stock Units	Number of Units			Weighted-Average Fair Value at Grant Date
Outstanding at October 31, 2024		-		$	-
Granted		178,166			21.09
Vested		(41,514	)		22.52
Cancelled		-			-
Outstanding at October 31, 2025		136,652		$	20.65
Expected to vest as of October 31, 2025		134,366		$	20.59

Additional Information on Restricted Stock Awards and Units

The table below presents additional information on the Company’s restricted stock awards for the three most recent fiscal years.

	Year Ended
	October 31,		October 31,		October 31,
	2025		2024		2023
Number of shares granted		583,238		865,050		791,925
Weighted-average grant-date fair value of awards (in dollars per share)	$	23.42	$	29.50	$	16.84
Compensation costs not yet recognized	$	21,862	$	21,303	$	12,760
Weighted-average amortization period (in years)		2.6		2.8		2.8
Fair value of awards for which restrictions lapsed	$	11,302	$	9,755	$	6,256
Shares outstanding at balance sheet date		1,405,672		1,423,602		1,238,297

The table below presents additional information on the Company’s restricted stock unit awards for the three most recent fiscal years.

	Year Ended
	October 31,		October 31,		October 31,
	2025		2024		2023
Number of units granted		178,166		-		-
Weighted-average grant-date fair value of awards (in dollars per share)	$	21.09	$	-	$	-
Compensation costs not yet recognized	$	2,485	$	-	$	-
Weighted-average amortization period (in years)		3.4		-		-
Fair value of awards for which restrictions lapsed	$	935	$	-	$	-
Restricted stock units outstanding at balance sheet date		136,652		-		-

Stock Options Activity

The table below presents a summary of stock options activity during 2025 and information on stock options outstanding at October 31, 2025.

	Shares			Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Life	Aggregate Intrinsic Value
Outstanding at October 31, 2024		277,625		$	10.39
Granted		-		$	-
Exercised		(162,550	)	$	10.45
Cancellations, forfeitures, and adjustments		(1,000	)	$	11.35
Outstanding at October 31, 2025		114,075		$	10.30	1.64 years		$	1,551
Exercisable at October 31, 2025		114,075		$	10.30	1.64 years		$	1,551
Expected to vest as of October 31, 2025		-		$	-	- years		$	-

Additional Information on Stock Option Awards

The table below presents additional information on stock option awards for the three most recent fiscal years.

	Year Ended
	October 31,		October 31,		October 31,
	2025		2024		2023
Number of options granted in period		-		-		-
Total intrinsic value of options exercised	$	2,127	$	2,981	$	1,654
Cash received from option exercises	$	1,698	$	1,888	$	1,101
Compensation cost not yet recognized	$	-	$	-	$	-
Weighted-average amortization period for cost not yet recognized (in years)		-		-		-

RISKS AND CONCENTRATIONS

12 Months Ended

Oct. 31, 2025

RISKS AND CONCENTRATIONS [Abstract]

RISKS AND CONCENTRATIONS

NOTE 19 - RISKS AND CONCENTRATIONS

Financial instruments that potentially subject the Company to credit risk principally consist of trade accounts receivable and short-term cash investments. The Company sells the Company’s products primarily to semiconductor and FPD manufacturers in Asia, North America, and Europe. The Company believes that the concentration of credit risk in the Company’s trade receivables is substantially mitigated by the Company’s ongoing credit evaluation process and relatively short collection terms. The Company does not generally require collateral from customers. The Company establishes an allowance for credit losses based upon factors surrounding the credit risk of specific customers, historical trends, and other information.

Our cash and cash equivalents are deposited in several financial institutions, including institutions located within all of the countries in which the Company manufactures photomasks. Portions of deposits in some of these institutions may exceed the amount of insurance available for such deposits at these institutions. As these deposits are generally redeemable upon demand and are held by high quality, reputable institutions, the Company considers them to bear minimal credit risk. The Company further mitigates credit risks related to the Company’s cash and cash equivalents by spreading such risk among a number of institutions.

	October 31, 2025			October 31, 2024
Customer A		19.6	%		19.2	%
Customer B		7.0	%		14.6	%

The following table presents the percentages of the Company’s revenue attributable to customers that accounted for more than ten percent of the total revenue during the reporting periods.

	Year Ended
	October 31, 2025			October 31, 2024			October 31, 2023

Customer A		16	%		15	%		14	%
Customer B		13	%		12	%		10	%
Customer C		8	%		9	%		13	%

As of the balance sheet dates, the Company’s long-lived assets and net assets were, by geographic area, as presented below.

	October 31, 2025					October 31, 2024
	Long-lived Assets		Net Assets			Long-lived Assets		Net Assets

China		263,950	$	427,616		$	256,072	$	379,460
Europe and Other		9,709		(1,353	)		7,010		(420	)
United States		200,815		158,402			144,634		217,890
South Korea		139,501		348,996			123,631		315,597
Taiwan		240,461		663,646			213,910		568,232

		854,436	$	1,597,307		$	745,257	$	1,480,759

- Definition

The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.

+ References

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-Name Accounting Standards Codification
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+ Details

Consolidated Balance Sheets (Parentheticals) - USD ($) shares in Thousands, $ in Thousands	Oct. 31, 2025	Oct. 31, 2024
Consolidated Balance Sheets [Abstract]
Accounts receivable, allowance	$ 1,166	$ 1,126
Preferred stock, par value (in Dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in Shares)	2,000	2,000
Preferred stock, shares issued (in Shares)	0	0
Preferred stock, shares outstanding (in Shares)	0	0
Common stock, par value (in Dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in Shares)	150,000	150,000
Common stock, shares issued (in Shares)	57,633	61,949
Common stock, shares outstanding (in Shares)	57,633	61,949

OTHER LIABILITIES - OTHER LIABILITIES (Details) - USD ($) $ in Thousands	Oct. 31, 2025	Oct. 31, 2024
OTHER LIABILITIES [Abstract]
Unrecognized tax benefit	$ 11,379	$ 14,720
Post employment benefit	13,218	12,993
Contract liabilities	5,041	8,910
Tax payable	4,530	4,310
Operating lease	3,960	3,037
Other	3,213	3,494
Other liabilities	$ 41,341	$ 47,464

INVENTORIES - Inventories (Details) - USD ($) $ in Thousands	Oct. 31, 2025	Oct. 31, 2024
INVENTORIES [Abstract]
Raw materials	$ 60,150	$ 56,128
Work in process	1,616	398
Finished goods	1	1
Inventories	$ 61,767	$ 56,527

Accounting Policies, by Policy (Policies)

12 Months Ended

Oct. 31, 2025

Accounting Policies, by Policy (Policies) [Line Items]

Basis of Presentation

Principles of Consolidation

All intercompany balances and transactions have been eliminated in consolidation.

Estimates and Assumptions

Translation of Foreign Currency Financial Statements

Foreign Currency Transactions

Cash and Cash Equivalents

Restricted Cash

Investments

The Company’s classification of investments is as follows:

-	Maturing within three months or less from the date of purchase	Cash and cash equivalents
-	Maturing, as of the date of purchase, more than three months, but
	with remaining maturities of less than one year, from the balance sheet date	Short-term investments
-	Maturing one year or more from the balance sheet date	Long-term marketable investments

Accounts Receivable, Unbilled Receivables and Allowance for Credit Losses

Inventories

Property, Plant and Equipment, Net

Impairment of Long-Lived Assets

Property, plant and equipment and other long-lived assets to be sold or otherwise disposed of are reported at the lower of carrying amount or fair value less cost to sell.

Stock Repurchases

Revenue Recognition

Contract Assets and Contract Liabilities

Contract Costs

Remaining Performance Obligations

Product Warranties

Leases

Share-Based Compensation

Research and Development

Government Grants

Income Taxes

Earnings Per Share

Variable Interest Entities

Recent Accounting Pronouncements

Variable Interest Entities

Revenue

Employee Stock Purchase Plan

Unremitted Earnings in Foreign Investment

Due to the Tax Cuts and Jobs Act, which was signed into law in December 2017, as of fiscal year end 2018, U.S. deferred taxes were no longer provided on the undistributed earnings of non-U.S. subsidiaries. Our policy to indefinitely reinvest these earnings in non-U.S. operations remains unchanged for the purpose of determining deferred tax liabilities for U.S. state and foreign withholding taxes. Therefore, should we elect in the future to repatriate the remaining foreign earnings deemed to be indefinitely reinvested, we may incur additional state and foreign withholding tax expense on those earnings, the amount of which is not practicable to compute.

Interest and Penalties Related to Uncertain Tax Positions

We include unrecognized tax benefits in Other liabilities, and we include any applicable interest and penalties related to uncertain tax positions in our income tax provision.

Fair Value Financial Instruments

Level 1- These are investments where values are based on unadjusted quoted prices for identical assets in an active market the Company has the ability to access.

Level 2- These are investments where values are based on quoted market prices that are not active or model derived valuations in which all significant inputs are observable in active markets.

Level 3- These are investments where values are derived from techniques in which one or more significant inputs are unobservable.

Restricted Stock [Member]

Accounting Policies, by Policy (Policies) [Line Items]

Share-Based Compensation

Restricted Stock Awards

Restricted Stock Units [Member]

Accounting Policies, by Policy (Policies) [Line Items]

Share-Based Compensation

Restricted Stock Units

Stock Option [Member]

Accounting Policies, by Policy (Policies) [Line Items]

Share-Based Compensation

Stock Options

INCOME TAXES - Income Before Income Tax Provision for Domestic and Foreign (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023
INCOME TAXES [Abstract]
United States	$ 10,225	$ 20,145	$ (1,737)
Foreign	211,559	227,270	271,683
Income before income tax provision	$ 221,784	$ 247,415	$ 269,946

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

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+ Details

REVENUE - Contract Balances (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023
REVENUE [Abstract]
Contract liabilities	$ 14,532	$ 21,285
Revenue recognized from beginning liability	9,414	12,222	$ 13,966
Other Current Assets [Member]
REVENUE [Abstract]
Contract assets	12,670	11,532
Accrued Liabilities [Member]
REVENUE [Abstract]
Contract liabilities	9,491	12,375
Other Liabilities [Member]
REVENUE [Abstract]
Contract liabilities	$ 5,041	$ 8,910

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

REVENUE - Disaggregation of Revenue (Details) - USD ($)
$ in Thousands

12 Months Ended

Oct. 31, 2025

Oct. 31, 2024

Oct. 31, 2023

REVENUE [Abstract]

Revenue

^[1]

$ 849,294

$ 866,946

$ 892,076

High-end [Member]

REVENUE [Abstract]

Revenue

238,865

228,469

194,939

Mainstream [Member]

REVENUE [Abstract]

Revenue

376,239

409,682

456,340

IC [Member]

REVENUE [Abstract]

Revenue

615,104

638,151

651,279

High-end [Member]

REVENUE [Abstract]

Revenue

195,520

195,365

200,842

Mainstream [Member]

REVENUE [Abstract]

Revenue

38,670

33,430

39,955

FPD [Member]

REVENUE [Abstract]

Revenue

234,190

228,795

240,797

Taiwan [Member]

REVENUE [Abstract]

Revenue

^[1]

283,844

288,275

316,889

China [Member]

REVENUE [Abstract]

Revenue

^[1]

221,005

232,941

245,378

South Korea [Member]

REVENUE [Abstract]

Revenue

^[1]

158,524

158,017

162,235

United States [Member]

REVENUE [Abstract]

Revenue

^[1]

148,915

146,652

128,879

Europe [Member]

REVENUE [Abstract]

Revenue

^[1]

34,075

39,244

36,579

Other [Member]

REVENUE [Abstract]

Revenue

^[1]

2,931

1,817

2,116

Over Time [Member]

REVENUE [Abstract]

Revenue

818,404

831,500

838,628

At a Point in Time [Member]

REVENUE [Abstract]

Revenue

$ 30,890

$ 35,446

$ 53,448

[1]	This table disaggregates revenue by the location in which it was earned.

EMPLOYEE RETIREMENT PLANS	12 Months Ended
EMPLOYEE RETIREMENT PLANS	Oct. 31, 2025
EMPLOYEE RETIREMENT PLANS [Abstract]
EMPLOYEE RETIREMENT PLANS	NOTE 13 - EMPLOYEE RETIREMENT PLANS The Company maintains a 401(k) Savings and Profit-Sharing Plan (“401(k) Plan”) which covers all full and certain part-time U.S. employees who have completed three months of service and are 18 years of age or older. Under the terms of the 401(k) Plan, employees may contribute up to 50% of their salary, subject to certain maximum amounts, which will be matched by the Company at 100% of the employee's contributions that are up to 4% of the employee's compensation. Employee and employer contributions vest immediately upon contribution. Contribution expense for the 401(k) plan was $1.2 million, $1.2 million, and $0.8 million in fiscal year 2025, 2024, and 2023, respectively.

- Definition

The entire disclosure for retirement benefits.

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+ Details

INCOME TAXES

12 Months Ended

Oct. 31, 2025

INCOME TAXES [Abstract]

INCOME TAXES

NOTE 14 – INCOME TAXES

On December 15, 2022, the European Union (EU) Member States formally adopted the EU’s Pillar Two Directive, which generally provides for a minimum effective tax rate of 15%, as established by the Organization for Economic Co-operation and Development (OECD) Pillar Two Framework. The EU effective dates are January 1, 2024, and January 1, 2025, for different aspects of the directive. A significant number of other countries are expected to continue to implement similar legislation with varying effective dates.

The Company is currently subject to Pillar Two, but we estimate that the financial impact is immaterial. We will continue to monitor further developments to determine any potential impact in the countries in which we operate.

Income before the income tax provisions consists of the following:

	Year Ended
	October 31, 2025			October 31, 2024			October 31, 2023
United States		$	10,225		$	20,145		$	(1,737	)
Foreign			211,559			227,270			271,683
		$	221,784		$	247,415		$	269,946

Income Tax Provision

The components of our income tax provisions are presented below.

	Year Ended
	October 31, 2025			October 31, 2024			October 31, 2023
Current:
Federal	$	-		$	-		$	-
State		60			95			14
Foreign		48,658			64,861			71,225
		48,718			64,956			71,239

Deferred:
Federal		(14,320	)		-			-
State		(731	)		13			12
Foreign		(2,117	)		(1,402	)		(939	)
		(17,168	)		(1,389	)		(927	)
Total	$	31,550		$	63,567		$	70,312

The table below presents a reconciliation of income taxes calculated by applying the statutory U.S. federal income tax rate to our income tax provisions of the reporting periods.

	Year Ended
	October 31, 2025			October 31, 2024			October 31, 2023

U.S. federal income tax at statutory rate	$	46,575		$	51,957		$	56,689
Changes in valuation allowance		(19,858	)		(1,986	)		(256	)
Foreign rate differential		7,075			10,695			11,394
Tax credits		(4,648	)		(5,209	)		(2,425	)
Uncertain tax positions, including reserves, settlements and resolutions		(2,790	)		6,226			3,328
Lease Buyout		3,402			-			-
Other, net		1,794			1,884			1,582

Income tax provision	$	31,550		$	63,567		$	70,312

Reporting Period	U.S. Statutory Tax Rates	Photronics Effective Tax Rates	Primary Reasons for Differences
2025	21.0%	14.2%	Non-U.S. pre-tax income being taxed at higher statutory rates in non-U.S. jurisdictions, the establishment of uncertain tax positions in non-U.S. jurisdiction and release of valuation allowance against certain U.S. Federal and state tax attributes that have been determined to be partially realizable

2024	21.0%	25.7%	Non-U.S. pre-tax income being taxed at higher statutory rates in non-U.S. jurisdictions, the establishment of uncertain tax positions in non-U.S. jurisdiction and loss jurisdiction pre-tax losses not being benefited due to valuation allowances.

2023	21.0%	26.0%	Non-U.S. pre-tax income being taxed at higher statutory rates in non-U.S. jurisdictions, the establishment of uncertain tax positions in non-U.S. jurisdiction and loss jurisdiction pre-tax losses not being benefited due to valuation allowances.

Deferred Income Tax Assets and Liabilities

The net deferred income tax assets consist of the following:

	As of
	October 31, 2025			October 31, 2024
Deferred income tax assets
Net operating losses	$	15,150		$	18,941
Reserves not currently deductible		9,134			9,892
Tax credit carryforwards		12,658			12,550
Share-based compensation		3,327			3,102
Property, plant and equipment		5,402			10,710
Research intangibles		3,904			2,721
Lease liabilities		32			4,116
Other		2,999			1,857
		52,606			63,889
Valuation allowances		(10,777	)		(30,633	)
		41,829			33,256
Deferred income tax liabilities
ROU assets		(32	)		(7,351	)
Other		(2,126	)		(3,315	)
		(2,158	)		(10,666	)
Net deferred income tax assets	$	39,671		$	22,590

Classification
Deferred income tax assets	$	40,207		$	23,059
Other liabilities		(536	)		(469	)
	$	39,671		$	22,590

We have established a valuation allowance for the portion of our deferred tax assets that, based on the weight of all available evidence, we believe is more likely than not to expire before it can be utilized. In 2025, the valuation allowance against certain federal and state tax attributes was released as a result of management’s determination that these deferred tax asset benefits are now more likely than not to be realized. The portion of deferred tax assets that is still not expected to be realizable before expiration continues to be subject to a valuation allowance.

Tax Credits and Carryforwards

The following tables present our available operating loss and credit carryforwards as of October 31, 2025, and their related expiration periods.

Operating Loss Carryforwards	Amount		Expiration Period

Federal	$	38,499	2030-Indefinite
State		131,012	2026-Indefinite
Foreign		1,023	2027-Indefinite

Tax Credit Carryforwards	Amount		Expiration Period

Federal research and development	$	5,943		2026-2045
CHIPS Act (Federal 48D credit)		2,273		2043
State		5,624		2026-2039

Uncertain Tax Positions

We include unrecognized tax benefits in Other liabilities, and we include any applicable interest and penalties related to uncertain tax positions in our income tax provision.

A reconciliation of the beginning and ending amounts of unrecognized tax benefits is presented below. The amounts in the table include settlements of non-U.S. audits.

	Year Ended
	October 31, 2025			October 31, 2024			October 31, 2023
Balance at beginning of year before interest and penalties	$	13,692		$	8,332		$	5,204
(Reductions) additions of tax positions in prior years		(2,230	)		86			209
Additions based on current year tax positions		3,918			6,139			3,361
Settlements		(4,515	)		(835	)		(423	)
Lapses of statutes of limitations		(37	)		(30	)		(19	)
Balance at end of year before interest and penalties		10,828			13,692			8,332
Interest and penalties		551			1,028			576
Balance at end of year including interest and penalties	$	11,379		$	14,720		$	8,908

The following table presents additional information on our uncertain tax positions, as of the balance sheet dates.

	October 31, 2025		October 31, 2024
Unrecognized tax benefits that, if recognized, would impact the effective tax rate	$	11,379	$	14,720
Accrued interest and penalties related to uncertain tax positions	$	551	$	1,028

Although the timing of the reversal of uncertain tax positions may be uncertain, as they can be dependent upon the settlement of tax audits or expirations of statutes of limitations, the Company believes that the amount of uncertain tax positions (including accrued interest and penalties, and net of tax benefits) that may be resolved over the next twelve months is approximately $1.0 million. Resolution of these uncertain tax positions may result from either or both the lapses of statutes of limitations and tax settlements. The Company is no longer subject to tax authority examinations in the U.S., major foreign, or state tax jurisdictions for years prior to fiscal year 2019. During Q4 FY25, the Company resolved a routine income tax audit by authorities in a foreign jurisdiction and as a result released approximately $4.0 million of related income tax reserves at October 31, 2025.

Subsequent to the balance sheet date one of the subsidiaries in a foreign jurisdiction reached a settlement with the local tax authority for the FY24 income tax audit, the impact is immaterial and will be recorded in Q1 FY26. In addition, the Company was also notified that it will be subject to a routine income tax audit by authorities in another foreign jurisdiction. The audit process is in its initial stages, and at this time, the Company is unable to reasonably estimate any potential impact from the tax audit.

Income Tax Payments and Refunds

The table below presents income taxes paid and refunds of income taxes received during the reporting periods.

	Year Ended
	October 31, 2025		October 31, 2024		October 31, 2023
Income taxes paid	$	60,374	$	62,520	$	70,362
Income tax refunds received	$	356	$	2,519	$	485

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 740
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/exampleRef
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-Paragraph 1
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-URI https://asc.fasb.org/1943274/2147482603/740-30-50-2

+ Details

DEBT

12 Months Ended

Oct. 31, 2025

DEBT [Abstract]

DEBT

NOTE 8 - DEBT

As of October 31, 2025 and October 31, 2024, the Current portion of long-term debt and the Long-term debt balances were comprised of finance leases as described below:

	October 31, 2025			October 31, 2024
Principal due:
Next 12 months	$	11			17,972
Months 13 – 24	$	12			12
Months 25 – 36		1			12
Months 37 – 48		-			1
Months 49 – 60		-			-
Long-term debt		13			25
Total debt	$	24			17,997

Interest rate at balance sheet date		N/A			N/A
Basis spread on interest rates		N/A			N/A
Interest rate reset		N/A			N/A
Maturity date		N/A			N/A
Periodic payment amount	Varies as Lease matures			Varies as Lease matures
Periodic payment frequency	Monthly			Monthly
Loan collateral (carrying amount)	$	1	⁽¹⁾		32,293	⁽¹⁾

⁽¹⁾Represents the carrying amount at the balance sheet date of the related ROU assets, in which the lessors have secured interests.

Finance Leases

In February 2021, the Company entered into a five-year $7.2 million finance lease for a high-end inspection tool. Monthly payments on the lease, which commenced in February 2021, were $0.1 million per month. Upon the fiftieth monthly payment and prior to payment of the fifty-first monthly payment, the Company could exercise an early buyout option to purchase the tool for $2.4 million. After the original term or any renewal periods, the Company could return the tool, elect to extend the lease, or purchase the tool at its fair market value. The Company exercised the early buyout option to purchase the tool for $2.4 million during the fiscal year 2025.

In December 2020, the Company entered into a five-year $35.5 million finance lease for a high-end lithography tool. Monthly payments on the lease, which commenced in January 2021, increased from $0.04 million during the first three months to $0.6 million for the following nine months, followed by forty-eight monthly payments of $0.5 million. The lease agreement provided an early buyout option to purchase the tool for $14.1 million, which the Company exercised during the fiscal year 2025.

Xiamen Working Capital Loans

In November 2018, PDMCX obtained approval for revolving, unsecured credit of CNY 200 million ($25 million), pursuant to which PDMCX may enter into separate loan agreements with varying terms to maturity. In December 2022, the Company repaid the Company’s entire outstanding balance of CNY 25.6 million ($3.6 million). The interest rates are variable, based on the CNY Loan Prime Rate of the National Interbank Funding Center. Interest incurred on the loans related to the amount borrowed was eligible for reimbursement through incentives provided by the Xiamen Torch Hi-Tech Industrial Development Zone, which provided such reimbursements up to a prescribed limit and duration. This facility is subject to annual reviews and extensions. In July 2025, the Company was issued an extension to the revolving, unsecured credit agreement for CNY 200 million or USD 25 million with an expiration date of July 31, 2026. As of October 31, 2025, PDMCX had no outstanding borrowings against the approval.

Interest Paid for Debt

Interest payments were $0.1 million in 2025, $0.3 million in 2024, and $0.5 million in 2023. The weighted-average interest rate on the Company’s current portion of long-term debt for the periods ended October 31, 2025 and October 31, 2024 was 5.9% and 1.5%, respectively.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8A
-Publisher FASB
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

ACCOUNTS RECEIVABLE, NET - Accounts Receivable, Net (Details) - USD ($) $ in Thousands	Oct. 31, 2025	Oct. 31, 2024
ACCOUNTS RECEIVABLE, NET [Abstract]
Accounts Receivable	$ 166,511	$ 172,741
Unbilled Receivables	30,576	29,215
Allowance for Credit Losses	(1,166)	(1,126)
Total	$ 195,921	$ 200,830

EARNINGS PER SHARE (Tables)

12 Months Ended

Oct. 31, 2025

EARNINGS PER SHARE [Abstract]

Calculation of Basic and Diluted Earnings Per Share

The calculation of basic and diluted earnings per share is presented below.

	Year Ended
	October 31,		October 31,		October 31,
(in thousands, except for per share data)	2025		2024		2023
Net income attributable to Photronics, Inc. shareholders	$	136,405	$	130,688	$	125,485
Weighted-average common shares outstanding (in thousands):
Basic		59,606		61,726		61,139
Effect of dilutive securities:
Share-based payment awards		314		665		616
Potentially dilutive common shares		314		665		616
Weighted-average common shares-Diluted		59,920		62,391		61,755
Earnings per share:
Net Income attributable to Photronics shareholders - Basic	$	2.29	$	2.12	$	2.05
Net Income attributable to Photronics shareholders - Diluted	$	2.28	$	2.09	$	2.03

Outstanding Securities Excluded from Calculation of Diluted Earnings or Loss Per Share

	Year Ended
	October 31, 2025		October 31, 2024		October 31, 2023

Share-based payment awards, in shares		792		371		136
Total potentially dilutive shares excluded		792		371		136

EMPLOYEE RETIREMENT PLANS (Details) - USD ($) $ in Millions	12 Months Ended
EMPLOYEE RETIREMENT PLANS (Details) - USD ($) $ in Millions	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023
EMPLOYEE RETIREMENT PLANS [Abstract]
Number of months of service completed to come under retirement plan	3 months
Minimum age of employees to come under retirement plan	18 years
Percentage of salary that can be contributed by the employee	50.00%
Maximum percentage of employees' contributions that Company will match	100.00%
Maximum percentage of employees' gross pay that Company will match	4.00%
Contribution expense	$ 1.2	$ 1.2	$ 0.8

SEGMENT REPORTING

12 Months Ended

Oct. 31, 2025

SEGMENT REPORTING [Abstract]

SEGMENT REPORTING

NOTE 18 - SEGMENT REPORTING

The Company operates and manages its business as one operating and reportable segment based on the organizational structure of the Company and information reviewed by the Company’s Chief Executive Officer, who is also the chief operating decision maker (“CODM”). The CODM allocates capital resources across the Company’s entire asset base to maximize profitability without regard to geography, legal entity, or end market basis and evaluates the performance based on consolidated net income attributable to Photronics, Inc. shareholders.

The following table presents selected financial information with respect to the Company’s single operating segment for the years ended October 31, 2025, 2024, and 2023:

	Year Ended October 31,
	2025			2024			2023
Revenues	$	849,294		$	866,946		$	892,076
Cost of goods sold		(549,464	)		(551,000	)		(555,914	)
Gross Profit		299,830			315,946			336,162

Selling, general and administrative expense		(75,625	)		(77,760	)		(69,458	)
Research and development expense		(15,804	)		(16,576	)		(13,654	)
Other operating expense		(240	)		(92	)		-
Operating Income		208,161			221,518			253,050

Non-operating income, net		13,623			25,897			16,896
Income tax provision		(31,550	)		(63,567	)		(70,312	)
Net income attributable to noncontrolling interests		(53,829	)		(53,160	)		(74,149	)
Net income attributable to Photronics, Inc. shareholders		136,405			130,688			125,485

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
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-Publisher FASB
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+ Details

DEBT - Finance Leases (Details) - USD ($) $ in Thousands	1 Months Ended
DEBT - Finance Leases (Details) - USD ($) $ in Thousands	Feb. 28, 2021	Jan. 31, 2021	Oct. 31, 2025	Dec. 31, 2020
$7.2 Million Finance Lease [Member]
DEBT [Abstract]
Finance lease contract term			5 years
Finance lease amount	$ 7,200
Early buyout option to purchase tool	2,400		$ 2,400
$35.5 Million Finance Lease [Member]
DEBT [Abstract]
Finance lease contract term			5 years
Finance lease amount				$ 35,500
Early buyout option to purchase tool		$ 14,100
Monthly [Member] \| $7.2 Million Finance Lease [Member]
DEBT [Abstract]
Finance lease monthly payments	$ 100
First Three Months [Member] \| $35.5 Million Finance Lease [Member]
DEBT [Abstract]
Finance lease monthly payments		40
Following Nine Months [Member] \| $35.5 Million Finance Lease [Member]
DEBT [Abstract]
Finance lease monthly payments		600
Forty Eight Months [Member] \| $35.5 Million Finance Lease [Member]
DEBT [Abstract]
Finance lease monthly payments		$ 500

FAIR VALUE MEASUREMENTS - Available-for-Sale Short-Term Investments (Details) - USD ($) $ in Thousands	Oct. 31, 2025	Oct. 31, 2024
FAIR VALUE MEASUREMENTS [Abstract]
Amortized Cost	$ 95,900	$ 42,184
Unrealized Gains	9	0
Unrealized Losses	0	0
Carrying Value	95,909	42,184
U.S. Government Securities [Member]
FAIR VALUE MEASUREMENTS [Abstract]
Amortized Cost	25,148	0
Unrealized Gains	9	0
Unrealized Losses	0	0
Carrying Value	25,157	0
Commercial Paper [Member]
FAIR VALUE MEASUREMENTS [Abstract]
Amortized Cost	2,259	0
Unrealized Gains	0	0
Unrealized Losses	0	0
Carrying Value	2,259	0
Time Deposits [Member]
FAIR VALUE MEASUREMENTS [Abstract]
Amortized Cost	68,493	42,184
Unrealized Gains	0	0
Unrealized Losses	0	0
Carrying Value	$ 68,493	$ 42,184

- Definition

Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

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+ Details

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

REVENUE (Tables)

12 Months Ended

Oct. 31, 2025

REVENUE [Abstract]

Disaggregation of Revenue

	Year Ended
	October 31,		October 31,		October 31,
Revenue by Product Type	2025		2024		2023
IC
High-end	$	238,865	$	228,469	$	194,939
Mainstream		376,239		409,682		456,340
Total IC	$	615,104	$	638,151	$	651,279

FPD
High-end	$	195,520	$	195,365	$	200,842
Mainstream		38,670		33,430		39,955
Total FPD	$	234,190	$	228,795	$	240,797

	$	849,294	$	866,946	$	892,076

	Year Ended
Revenue by Geographic Origin*	October 31,		October 31,		October 31,
Revenue by Geographic Origin*	2025		2024		2023
Taiwan	$	283,844	$	288,275	$	316,889
China		221,005		232,941		245,378
South Korea		158,524		158,017		162,235
United States		148,915		146,652		128,879
Europe		34,075		39,244		36,579
Other		2,931		1,817		2,116
	$	849,294	$	866,946	$	892,076

*	This table disaggregates revenue by the location in which it was earned.

	Year Ended
Revenue by Timing of Recognition	October 31,		October 31,		October 31,
Revenue by Timing of Recognition	2025		2024		2023
Over time	$	818,404	$	831,500	$	838,628
At a point in time		30,890		35,446		53,448
	$	849,294	$	866,946	$	892,076

Contract Balances

The following table provides information about the Company’s contract balances at the balance sheet dates.

	October 31,		October 31,
Classification	2025		2024
Contract Assets
Other current assets	$	12,670	$	11,532

Contract Liabilities
Accrued liabilities	$	9,491	$	12,375
Other liabilities		5,041		8,910
	$	14,532	$	21,285

The following table presents revenue recognized from contract liabilities that existed at the beginning of the reporting periods.

	October 31,		October 31,		October 31,
	2025		2024		2023
Revenue recognized from beginning liability	$	9,414	$	12,222	$	13,966

SHARE REPURCHASE PROGRAM (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended			26 Months Ended
	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2022	Jun. 30, 2025	Aug. 31, 2024	Jul. 31, 2024	Sep. 30, 2020
September 2020 Announced Program [Member]
SHARE REPURCHASE PROGRAM [Abstract]
Stock repurchased authorized amount								$ 100.0
Amount remaining under authorization for purchase of additional shares							$ 31.7
Share Repurchase Programs [Member]
SHARE REPURCHASE PROGRAM [Abstract]
Stock repurchased authorized amount					$ 25.0	$ 100.0
Number of shares repurchased (in Shares)	5.0			5.8
Cost of shares repurchased	$ 97.4	$ 0.0	$ 0.0	$ 68.3
Amount remaining under authorization for purchase of additional shares	$ 27.6
Average price paid per share (in Dollars per share)	$ 19.52	$ 0	$ 0

Consolidated Statements of Equity - USD ($) shares in Thousands, $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Non-Controlling Interests [Member]	Total
Balance at Oct. 31, 2022	$ 608	$ 493,741	$ 435,634	$ (98,456)	$ 230,562	$ 1,062,089
Balance (in Shares) at Oct. 31, 2022	60,791
Net income	$ 0	0	125,485	0	74,149	199,634
Other comprehensive income (loss)	0	0	0	9,722	(4,110)	5,612
Shares issued under equity plans	$ 5	268	0	0	0	273
Shares issued under equity plans (in Shares)	519
Share-based compensation expense	$ 0	8,001	0	0	0	8,001
Balance at Oct. 31, 2023	$ 613	502,010	561,119	(88,734)	300,601	1,275,609
Balance (in Shares) at Oct. 31, 2023	61,310
Net income	$ 0	0	130,688	0	53,160	183,848
Other comprehensive income (loss)	0	0	0	2,415	6,134	8,549
Shares issued under equity plans	$ 6	(1,143)	0	0	0	(1,137)
Shares issued under equity plans (in Shares)	639
Share-based compensation expense	$ 0	13,890	0	0	0	13,890
Balance at Oct. 31, 2024	$ 619	514,757	691,807	(86,319)	359,895	1,480,759
Balance (in Shares) at Oct. 31, 2024	61,949
Net income	$ 0	0	136,405	0	53,829	190,234
Other comprehensive income (loss)	0	0	0	199	9,994	10,193
Shares issued under equity plans	$ 6	149	0	0	0	155
Shares issued under equity plans (in Shares)	672
Share-based compensation expense	$ 0	13,388	0	0	0	13,388
Purchase and retirement of common stock through repurchase program	$ (49)	(41,360)	(56,013)	0	0	(97,422)
Purchase and retirement of common stock through repurchase program (in Shares)	(4,988)
Balance at Oct. 31, 2025	$ 576	$ 486,934	$ 772,199	$ (86,120)	$ 423,718	$ 1,597,307
Balance (in Shares) at Oct. 31, 2025	57,633

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

+ References

+ Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

+ Details

- Definition

Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.

+ References

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+ Details

DEBT - Interest Paid for Debt (Details) - USD ($) $ in Millions	12 Months Ended
	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023
DEBT [Abstract]
Interest payments	$ 0.1	$ 0.3	$ 0.5
Weighted-average interest rate	5.90%	1.50%

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

INCOME TAXES - Income Tax Provision (Details) - USD ($) $ in Thousands	12 Months Ended
	Oct. 31, 2025	Oct. 31, 2024	Oct. 31, 2023
Current:
Federal	$ 0	$ 0	$ 0
State	60	95	14
Foreign	48,658	64,861	71,225
Current income tax provision	48,718	64,956	71,239
Deferred:
Federal	(14,320)	0	0
State	(731)	13	12
Foreign	(2,117)	(1,402)	(939)
Deferred income tax provision	(17,168)	(1,389)	(927)
Income tax provision	$ 31,550	$ 63,567	$ 70,312

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Oct. 31, 2025
COMMITMENTS AND CONTINGENCIES [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 16 - COMMITMENTS AND CONTINGENCIES We are subject to various claims that arise in the ordinary course of business. The Company believes that the Company’s potential liability under such claims, individually and in the aggregate, will not have a material effect on the Company’s consolidated financial statements. As of October 31, 2025, and October 31, 2024, the Company was not involved in environmental litigation to which a government was a party.