{"schema_version":"secwatch.filing_event.v1","accession":"0000824142-26-000083","form_type":"8-K","ticker":"AAON","cik":"0000824142","company_name":"AAON, INC.","filed_at":"2026-11-09T21:09:18+00:00","discovered_at":"2026-11-09T21:10:00.261494+00:00","generated_at":"2026-11-09T21:10:10.998524+00:00","sec_items":["2.02","4.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"AAON Q3 sales up 84.1% to $707.4M, EPS $0.83; restates H1 2026, discloses material weakness, raises FY26 outlook","bullets":["Q3 net sales record $707.4M, +84.1% YoY; BASX-branded sales $397.2M (+218.3%), AAON-branded $310.2M (+19.6%).","Operating income $100.0M (+129.3%); GAAP and adjusted diluted EPS $0.83 (+124.3%); gross margin 26.7% vs 27.8% a year ago, up 60 bps sequentially.","Restated Q1/Q2 2026: Q1 net income cut $3.4M to $36.5M; H1 net income raised $7.1M to $103.6M; first-half sales +$10.7M, diluted EPS +$0.09.","Material weakness in internal controls tied to percent-of-completion revenue and software subscription accounting; no fraud found; remediation underway.","FY26 outlook raised to 72%-75% sales growth (from 55%-60%); total backlog $1.9B, +40.5% YoY but -5.9% QoQ; YTD operating cash flow $146.9M vs -$18.8M."],"urls":{"canonical":"https://secwatch.observer/filing/0000824142-26-000083","json":"https://secwatch.observer/filing/0000824142-26-000083.json","markdown":"https://secwatch.observer/filing/0000824142-26-000083.md","text":"https://secwatch.observer/filing/0000824142-26-000083.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/824142/000082414226000083/0000824142-26-000083-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/824142/000082414226000083/aaon-20261109.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-11-09T21:10:10.998524+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}