{"schema_version":"secwatch.filing_event.v1","accession":"0000056978-23-000061","form_type":"8-K/A","ticker":"KLIC","cik":"0000056978","company_name":"KULICKE & SOFFA INDUSTRIES INC","filed_at":"2023-05-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:41.904038+00:00","generated_at":"2026-06-15T23:20:06.595824+00:00","sec_items":["2.02","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.15,"calibrated_materiality_score":0.15,"confidence":"high","headline":"K&S corrects cash flow periods in Q2 FY2023 earnings release; financials unchanged","bullets":["GAAP cash from operations corrected to $1.8M for three months ended April 1, 2023 (from incorrectly reflected six-month period).","Adjusted free cash flow corrected to ($8.6)M for the same quarter; no impact on revenue, net income, or EPS.","Unaudited financial statements in original May 3 release remain correct; only the period labels in cash-flow highlights and reconciliation were wrong.","Q2 FY2023 net revenue of $173.0M, gross margin 48.6%, net income $15.0M ($0.26 per share), non-GAAP net income $21.9M ($0.38 per share) unchanged."],"urls":{"canonical":"https://secwatch.observer/filing/0000056978-23-000061","json":"https://secwatch.observer/filing/0000056978-23-000061.json","markdown":"https://secwatch.observer/filing/0000056978-23-000061.md","text":"https://secwatch.observer/filing/0000056978-23-000061.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/56978/000005697823000061/0000056978-23-000061-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/56978/000005697823000061/klic-20230504.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-15T23:20:06.595824+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"cd64383c68a9161577485b1e4e7da5d4f61b31f3","claim":"KULICKE & SOFFA INDUSTRIES INC reported second fiscal quarter ended April 1, 2023 results: revenue $173.0 million, net income $15.0 million or $0.26 per share, EPS $0.26 per share.","evidence_excerpt":"changed. Likewise, the other U.S. GAAP to Non-GAAP reconciliation tables were also correct and have not changed. Second Quarter Fiscal 2023 Financial Highlights • Net revenue of $173.0 million. • Gross margin of 48.6%. • Net income of $15.0 million or $0.26 per share; non-GAAP net income of $21.9 million or $0.38 per share. • GAAP cash from operations of $1.8 million;","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/56978/000005697823000061/0000056978-23-000061-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second fiscal quarter ended April 1, 2023"},{"label":"Revenue","value":"$173.0 million"},{"label":"Net income","value":"$15.0 million or $0.26 per share"},{"label":"EPS","value":"$0.26 per share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}