---
schema_version: "secwatch.filing_event.v1"
accession: "0000824142-23-000148"
form_type: "8-K"
ticker: "AAON"
cik: "0000824142"
company_name: "AAON, INC."
filed_at: "2023-08-03T23:59:59+00:00"
generated_at: "2026-06-12T10:23:47.596207+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.9
calibrated_materiality_score: 0.9
confidence: "high"
source: SEC EDGAR
---

# AAON Q2 2023: record sales $284M (+36% YoY), EPS $0.82 (+173% YoY)

## Summary
- Net sales $284.0M, up 36.0% YoY; organic volume growth 16%, pricing 20%.
- Diluted EPS $0.82 vs $0.30; net income $45.7M, up 186.5%.
- Gross profit margin 33.1%, up 1,040 bps from 22.7%; operating margin 19.3%.
- One-time income tax benefit of $3.1M from valuation allowance change.

## SEC filing metadata
- accession: 0000824142-23-000148
- form_type: 8-K
- ticker: AAON
- cik: 0000824142
- company_name: AAON, INC.
- filed_at: 2023-08-03T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.9
- calibrated_materiality_score: 0.9
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/824142/000082414223000148/0000824142-23-000148-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/824142/000082414223000148/aaon-20230803.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000824142-23-000148
- JSON: https://secwatch.observer/filing/0000824142-23-000148.json
- Plain text: https://secwatch.observer/filing/0000824142-23-000148.txt

## Key facts
- Earnings Releases
  AAON, INC. reported second quarter ended June 30, 2023 results: revenue $284.0 million, net income $45,682 thousand, EPS $0.82.
  - Period: second quarter ended June 30, 2023
  - Revenue: $284.0 million
  - Net income: $45,682 thousand
  - EPS: $0.82
  - Result: reported results
  source text: bring long-term value to customers and owners, today announced its results for the second quarter of 2023. Net sales for the second quarter of 2023 increased 36.0% to a record $284.0 million from $208.8 million in the second quarter of 2022. Organic volume growth contributed approximately 16.0% to year over year growth. Volume growth reflects the efficiencies gained
  evidence_url: https://www.sec.gov/Archives/edgar/data/824142/000082414223000148/0000824142-23-000148-index.htm

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