---
schema_version: "secwatch.filing_event.v1"
accession: "0000101984-24-000127"
form_type: "8-K"
ticker: "UEIC"
cik: "0000101984"
company_name: "UNIVERSAL ELECTRONICS INC"
filed_at: "2024-08-08T23:59:59+00:00"
generated_at: "2026-05-31T10:39:04.843073+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# UEI Q2 net sales down 15.7% to $90.5M; gross margin up 580 bps; sees Q3 adjusted EPS $0.01-$0.11

## Summary
- Q2 2024 GAAP net sales $90.5M, down 15.7% YoY from $107.4M; GAAP net loss $8.2M ($0.63/sh) vs $10.4M ($0.81/sh).
- Adjusted Non-GAAP net loss $1.2M ($0.09/sh) vs $3.1M ($0.24/sh); gross margin 28.7% up 580bps YoY.
- Q3 2024 guidance: net sales $98M-$108M (mid ~$103M) vs $107.1M prior year; non-GAAP EPS $0.01-$0.11.
- Management expects H2 2024 profitability on manufacturing optimization and design wins.

## SEC filing metadata
- accession: 0000101984-24-000127
- form_type: 8-K
- ticker: UEIC
- cik: 0000101984
- company_name: UNIVERSAL ELECTRONICS INC
- filed_at: 2024-08-08T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/101984/000010198424000127/0000101984-24-000127-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/101984/000010198424000127/ueic-20240808.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000101984-24-000127
- JSON: https://secwatch.observer/filing/0000101984-24-000127.json
- Plain text: https://secwatch.observer/filing/0000101984-24-000127.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.