Financial Trends -- 5/10

ILMN financial trends score a moderate 5/10. Revenue has declined for three consecutive years (2023-2025) on a reported basis, falling from a $4.58B peak in FY2022 to $4.34B in FY2025. However, the quarterly trajectory inflected positive in Q3 2025 (+0.4% YoY) and accelerated to +5.0% in Q4. Non-GAAP EPS grew +16% YoY to $4.84, and FCF staged a strong recovery to $931M -- exceeding pre-GRAIL levels. Gross margins recovered to 66.1% from the 2023 trough of 60.9% but remain below 2020-2021 peaks. Instrument revenue is in structural decline from the NovaSeq X transition, while clinical consumables are the clear bright spot at +20% ex-China in Q4 2025. 2026 guidance of 4-6% revenue growth and ~10% EPS growth marks the potential inflection point. Weight: 25%
FY2025 Revenue
$4,343M
-0.7% YoY | 3rd year of decline
Non-GAAP EPS
$4.84
+16.3% YoY | Q4 +42% YoY
Gross Margin
66.1%
Recovering from 60.9% trough | below 69.7% peak
FY2025 FCF
$931M
+34% YoY | exceeds pre-GRAIL levels
Revenue Trajectory (Annual, USD M) -- Calendar FY
Revenue has declined for three consecutive years but the rate of decline is decelerating. Annual YoY growth: -1.7% (2023) to -2.9% (2024) to -0.7% (2025). On an ex-China constant-currency basis, revenue returned to growth in H2 2025 (+2% for the year, +7% in Q4). Consumables ($2.94B) are the recurring revenue engine at ~68% of total. Instrument revenue ($465M) continues to decline as the NovaSeq X transition matures -- guided flat to slightly down in 2026. FY2026 guidance of $4.5-4.6B implies 4-6% reported growth, the first positive annual growth since FY2022.
MetricFY2020FY2021FY2022FY2023FY2024FY2025
Total Revenue$3,239M$4,526M$4,584M$4,504M$4,372M$4,343M
YoY Growth39.7%1.3%-1.7%-2.9%-0.7%
Consumables$2,039M$2,914M$2,940M$2,813M$2,872M$2,939M
Consumables YoY42.9%0.9%-4.3%2.1%2.3%
Instruments$417M$736M$710M$687M$484M$465M
Instruments YoY76.5%-3.5%-3.2%-29.5%-3.9%
Revenue peaked at $4.58B in FY2022. Three consecutive years of decline (2023-2025). FY2026 guidance: $4.5-4.6B (4-6% reported growth). Data from Daloopa and ILMN 10-K filings.

Quarterly Revenue and YoY Growth
Inflection visible: Q3 2025 turned positive (+0.4% YoY), Q4 accelerated to +5.0%. Sequential acceleration from -4.8% (Q2) to +0.4% (Q3) to +5.0% (Q4) is the clearest positive signal. Q4 2025 revenue of $1,159M was the highest quarterly figure in 2 years. Clinical consumables grew ~20% ex-China in Q4 driven by broader NGS adoption and whole exome-to-whole genome transition. The Q4 exit rate supports the 4-6% full-year 2026 revenue growth guidance.
MetricQ1 24Q2 24Q3 24Q4 24Q1 25Q2 25Q3 25Q4 25
Revenue ($M)$1,076M$1,112M$1,080M$1,104M$1,041M$1,059M$1,084M$1,159M
YoY Growth-1.0%-5.4%-3.5%-1.6%-3.3%-4.8%0.4%5.0%
Consumables ($M)$741M$698M$696M$740M$747M$755M
Consumables YoY6.6%1.6%-0.3%0.4%0.8%8.2%
Q4 2025 revenue of $1,159M is the highest quarterly figure since Q4 2023. Clinical consumables +20% ex-China in Q4. Data from Daloopa and ILMN earnings transcripts.

Revenue Mix: Consumables Recovery, Instruments Declining
Consumables returned to low-single-digit growth (+2.3% YoY) while instruments declined -3.9%. The NovaSeq X transition created pricing headwinds in 2023-2024 as customers migrated from higher-priced NovaSeq 6000 flow cells. Clinical consumables grew ~16% ex-China in H2 2025, with Q4 reaching 20% ex-China -- genuinely strong. Research consumables remain a drag (mid-to-high single-digit declines). Instrument revenue fell -29.5% in 2024 as the transition matured; now stabilizing at ~$465M with 50-60 NovaSeq X placements per quarter. Over 60% of Q4 placements were clinical customers.
Consumables at 68% of total revenue in FY2025. Clinical consumables +20% ex-China in Q4 2025. Instrument installed base: 890 active NovaSeq X units. Data from Daloopa and ILMN transcripts.

Profitability: Margin Expansion and EPS Acceleration
Margin expansion is the strongest dimension of the financial turnaround. Gross margin recovered from the 2023 trough of 60.9% to 66.1% in FY2025, though still ~360 bps below the 2021 peak of 69.7%. Non-GAAP operating margin expanded ~180 bps to ~22.0% in FY2025, with Q4 hitting 23.7% (up 400 bps YoY). Management targets 26% non-GAAP operating margin by 2027. Non-GAAP EPS of $4.84 grew +16.3% YoY, with clear quarterly acceleration: Q4 grew +42% YoY on operating leverage and cost discipline. 2026 guidance: $5.00-$5.20 EPS (~10% growth ex-Somalogic).
MetricFY2020FY2021FY2022FY2023FY2024FY2025
Gross Margin68.0%69.7%64.8%60.9%65.4%66.1%
Non-GAAP Op Margin20.2%22.0%
GAAP EPS$5.6$5.5
Non-GAAP EPS$4.2$4.8
Gross margin troughed at 60.9% in FY2023 (GRAIL drag + NovaSeq X transition). Q4 2025 non-GAAP operating margin 23.7%. 2026 guide: 23.3-23.5% op margin, $5.00-$5.20 EPS. Data from Daloopa and ILMN filings.

Free Cash Flow: Strong Recovery to $931M
FCF recovery is the strongest financial trend -- from $106M trough in 2022 to $931M in 2025. FCF now exceeds the pre-GRAIL level of $891M in 2020. Cash conversion is excellent, funding $740M of share repurchases in FY2025 (reducing share count by 3.5%). Quarterly FCF has been consistently strong at $200-320M per quarter since Q3 2024. This is unambiguously the most positive financial data point in the ILMN turnaround story.
MetricFY2020FY2021FY2022FY2023FY2024FY2025
Free Cash Flow$891M$337M$106M$283M$695M$931M
FCF YoY Growth-62.2%-68.5%167.0%145.6%34.0%
Shares (M)128.2M157.0M158.0M158.9M158.4M152.9M
FCF troughed at $106M in FY2022 during GRAIL period. $740M in share repurchases in FY2025. Diluted shares declined 3.5% to 152.9M. Data from Daloopa and ILMN 10-K filings.

Forward Estimates and 2026 Guidance
Trailing P/E
23.4x
On FY2025 GAAP EPS of $5.45
FY2026 Rev Guide
$4.5-4.6B
4-6% reported growth
FY2026 EPS Guide
$5.00-5.20
~10% growth ex-Somalogic
Next Earnings
May 7
Q1 2026 results
2026 guidance represents a credible inflection but is not yet delivered. Revenue of $4.5-4.6B implies 4-6% reported growth (organic ex-China 2-4%). Non-GAAP operating margin guided at 23.3-23.5% (including ~100 bps Somalogic dilution; ex-Somalogic implies +130 bps expansion). Long-range target: 26% non-GAAP operating margin by 2027. Clinical consumables expected to grow double-digit to mid-teens. Research consumables expected to decline mid-to-high single digits. Instruments guided flat to slightly down with 50-60 X placements per quarter continuing.
FY2026 guidance from Q4 2025 earnings call. Trailing P/E of 23.4x on GAAP EPS. Next earnings: May 7, 2026.

Acceleration / Deceleration Analysis
Metric Trend Direction
Total Revenue YoY -2.9% to -0.7% (FY); Q4 +5.0% Accelerating
Seq. Consumables YoY +2.1% to +2.3% (FY); Q4 +8.2% Accelerating
Seq. Instruments YoY -29.5% to -3.9% (FY) Stabilizing (negative)
Gross Margin 60.9% to 65.4% to 66.1% Recovering
Non-GAAP Op Margin ~20.2% to ~22.0%; Q4 23.7% Expanding
Non-GAAP EPS +16.3% FY; Q4 +42% Accelerating
Free Cash Flow $695M to $931M (+34%) Accelerating
Share Count 158.4M to 152.9M (-3.5%) Buyback tailwind
Overall trajectory: accelerating off a low base. Revenue inflection is real but recent (only 2 quarters of positive YoY growth). Margin expansion and FCF recovery are well-established. EPS growth is strong but partly from cost cuts and buybacks, not organic top-line leverage. If Q1/Q2 2026 confirms continued acceleration, this score would move toward a 6.
Acceleration analysis based on FY2024 to FY2025 trends. Revenue inflection visible in Q3-Q4 2025. Data from Daloopa.

Key Financial Signals
Positive Signals
1. FCF recovery to $931M -- exceeds pre-GRAIL levels; excellent cash conversion
2. Non-GAAP EPS +16.3% YoY -- Q4 accelerated to +42%; genuine operating leverage
3. Q4 revenue +5.0% YoY -- clearest inflection signal after 3 years of decline
4. Clinical consumables +20% ex-China (Q4) -- NGS adoption broadening
5. Operating margin expanding -- Q4 23.7%, targeting 26% by 2027
6. Share buybacks reducing count -- $740M deployed, -3.5% share reduction
7. Sequencing output growing 30%+ YoY -- volume utilization accelerating
8. 890 active NovaSeq X installed base -- platform transition maturing
Negative / Concerning Signals
1. Three years of annual revenue decline -- FY2023-FY2025 still negative at FY level
2. Instrument revenue in structural decline -- NovaSeq X lower ASP; guided flat-to-down
3. Gross margin still below 2020-2021 peaks -- 66.1% vs 68-70%; tariff headwinds
4. Research end market weakness -- NIH funding uncertainty; mid-to-high single-digit declines
5. China headwind -- export restrictions; less than 5% of revenue but persistent drag
6. GAAP EPS declined -2.9% in FY2025 -- one-time items offset non-GAAP growth
7. Somalogic dilution in 2026 -- ~100 bps op margin, ~$0.18 EPS headwind
8. Revenue inflection unproven -- only 2 quarters of positive YoY growth so far
Score Buildup and Penalty Modifiers
Component Points Notes
Base score: turnaround with mixed evidence 5.0 Revenue declining at annual level; quarterly inflection recent
Three years of revenue decline (2023-2025) -1.5 Reported revenue still declining at the annual level
Instrument revenue in structural decline -0.5 NovaSeq X transition created a step-down; guided flat-to-down
Gross margin still below 2020-2021 levels -0.5 66.1% vs 68-70% historical; tariff headwinds persisting
Research end market weakness -0.5 NIH funding uncertainty; mid-to-high single-digit declines
China headwind (export restrictions) -0.5 Less than 5% of revenue but still a drag
Strong FCF recovery +1.0 $931M FCF, exceeding pre-GRAIL levels
Non-GAAP EPS growth of 16% +0.5 Genuine operating leverage
Q4 2025 acceleration visible +0.5 Clinical consumables +20% ex-China; total revenue +5% YoY
Share count reduction +0.5 Buyback program supporting per-share growth
Total Score #C0392B Turnaround working but not yet proven across all dimensions
Score reflects turnaround gaining momentum but with unproven top-line recovery. Base 5.0, penalties -3.5, bonuses +2.5 = 5/10 (rounding favors base). If Q1/Q2 2026 confirms acceleration, score moves to 6. Data from Daloopa.