{"schema_version":"secwatch.filing_event.v1","accession":"0000088941-23-000028","form_type":"8-K","ticker":"SMTC","cik":"0000088941","company_name":"SEMTECH CORP","filed_at":"2023-12-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:32.294496+00:00","generated_at":"2026-06-07T17:39:48.864537+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Semtech Q3 FY2024 net sales $200.9M, above guidance; GAAP EPS -$0.60, non-GAAP $0.02","bullets":["Net sales $200.9M, above midpoint of guidance; down from $238.4M Q2 and up from $177.6M year ago.","GAAP gross margin 46.3%; non-GAAP gross margin 51.3%, above high-end of guidance.","GAAP operating loss $12.4M vs. income $37.4M year ago; non-GAAP operating income $20.5M.","GAAP diluted loss per share $0.60; non-GAAP diluted earnings per share $0.02, above high-end of guidance.","Mark Lin became EVP and CFO effective October 2, 2023; CFO commentary cites Q4 sequential improvement in non-GAAP expenses."],"urls":{"canonical":"https://secwatch.observer/filing/0000088941-23-000028","json":"https://secwatch.observer/filing/0000088941-23-000028.json","markdown":"https://secwatch.observer/filing/0000088941-23-000028.md","text":"https://secwatch.observer/filing/0000088941-23-000028.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/88941/000008894123000028/0000088941-23-000028-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/88941/000008894123000028/smtc-20231206.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T17:39:48.864537+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":"8d4b0f9bd5a1ee00805fdc22d769223e4e4c169f","claim":"SEMTECH CORP reported third quarter of fiscal year 2024, which ended October 29, 2023 results: revenue $200.9 million, EPS GAAP diluted loss per share of $0.60 and Non-GAAP diluted earnings per share of $0.02.","evidence_excerpt":"Semtech Announces Third Quarter of Fiscal Year 2024 Results • Net sales of $200.9 million, above the midpoint of guidance • GAAP gross margin of 46.3% and Non-GAAP gross margin, above the high-end of guidance, of 51.3% • GAAP diluted loss per share of $0.60 and Non-GAAP diluted earnings per share, above the high-end of guidance, of $0.02","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/88941/000008894123000028/0000088941-23-000028-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"third quarter of fiscal year 2024, which ended October 29, 2023"},{"label":"Revenue","value":"$200.9 million"},{"label":"EPS","value":"GAAP diluted loss per share of $0.60 and Non-GAAP diluted earnings per share of $0.02"},{"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"}