{"schema_version":"secwatch.filing_event.v1","accession":"0000947871-24-000316","form_type":"8-K","ticker":"LIDR","cik":"0001818644","company_name":"AEye, Inc.","filed_at":"2024-03-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.668813+00:00","generated_at":"2026-06-04T07:58:46.160991+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"AEye reports Q4 2023 GAAP net loss of $27.8M; signs LOI with global Tier 1 supplier","bullets":["Revenue of $0.1M; GAAP EPS loss of $4.44 on 6.3M weighted shares; non-GAAP EPS loss of $1.10.","Cash, cash equivalents, and marketable securities at $36.5M as of Dec 31, 2023, with runway into 2025.","Third consecutive quarter of cash burn reduction; non-GAAP net loss beat guidance by $0.10.","Signed LOI with a global Tier 1 automotive ADAS sensor supplier; unveiled Apollo lidar product.","GAAP results impacted by non-cash impairment charges from industrial product line wind-down."],"urls":{"canonical":"https://secwatch.observer/filing/0000947871-24-000316","json":"https://secwatch.observer/filing/0000947871-24-000316.json","markdown":"https://secwatch.observer/filing/0000947871-24-000316.md","text":"https://secwatch.observer/filing/0000947871-24-000316.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1818644/000094787124000316/0000947871-24-000316-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1818644/000094787124000316/ss3175926_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T07:58:46.160991+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":"c96415a538e7e04ab6eaa9885db2db356574f25e","claim":"AEye, Inc. reported the fourth quarter and year ended December 31, 2023 results: revenue $0.1 million, net income $(27.8) million, or $(4.44) per share, EPS $(4.44) per share.","evidence_excerpt":"the company effected a 1-for-30 reverse stock split and all the financial information disclosed has been adjusted to account for the revised share count numbers. ● Revenue of $0.1 million in the fourth quarter of 2023. ● GAAP net loss was $(27.8) million, or $(4.44) per share, based on 6.3 million weighted average common shares outstanding. ● Non-GAAP net loss was","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1818644/000094787124000316/0000947871-24-000316-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fourth quarter and year ended December 31, 2023"},{"label":"Revenue","value":"$0.1 million"},{"label":"Net income","value":"$(27.8) million, or $(4.44) per share"},{"label":"EPS","value":"$(4.44) per share"},{"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"}