{"schema_version":"secwatch.filing_event.v1","accession":"0000947871-23-001040","form_type":"8-K","ticker":"LIDR","cik":"0001818644","company_name":"AEye, Inc.","filed_at":"2023-11-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.651895+00:00","generated_at":"2026-06-08T21:24:32.778623+00:00","sec_items":["2.05"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"AEye implements strategic plan phase 2; non-cash impairment $4.5M-$6.5M, 29 RIF","bullets":["One-time pre-tax non-cash inventory write-down and asset impairment of $4.5M to $6.5M.","Cash charge of $2.0M to $2.5M for reduction-in-force of ~29 employees in Q4 2023.","Second phase of automotive-first strategic plan focuses on commercialization, reducing fixed costs.","Further details expected on Q3 2023 earnings call scheduled for November 9, 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0000947871-23-001040","json":"https://secwatch.observer/filing/0000947871-23-001040.json","markdown":"https://secwatch.observer/filing/0000947871-23-001040.md","text":"https://secwatch.observer/filing/0000947871-23-001040.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1818644/000094787123001040/0000947871-23-001040-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1818644/000094787123001040/ss2676913_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T21:24:32.778623+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":"1b54ede4deac929dd77c07997a2cd22a7d8c8c18","claim":"AEye, Inc. announced a restructuring with charges of in the range of $4.5 million to $6.5 million affecting industrial market (approximately 29 full-time and part-time employees).","evidence_excerpt":"automotive products, while reducing fixed operating costs. The Company expects to record a one-time, pre-tax, non-cash inventory write-down and asset impairment in the range of $4.5 million to $6.5 million, principally consisting of inventory related to the industrial market as it focuses on scaling its automotive business, and a cash charge in the range of $2.0 to","evidence_source":"SEC 8-K Item 2.05/2.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/1818644/000094787123001040/0000947871-23-001040-index.htm","confidence":0.9,"family_label":"Restructurings & Charges","details":[{"label":"Type","value":"restructuring"},{"label":"Charge","value":"in the range of $4.5 million to $6.5 million"},{"label":"Affected area","value":"industrial market"},{"label":"Headcount","value":"approximately 29 full-time and part-time employees"}],"fact_type":"restructuring_charge"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}