{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-020516","form_type":"8-K","ticker":"ASYS","cik":"0000720500","company_name":"AMTECH SYSTEMS INC","filed_at":"2023-05-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:42.055860+00:00","generated_at":"2026-06-15T07:25:53.249045+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Amtech Q2 FY2023 revenue $33.3M (+21% YoY), GAAP EPS $0.23, non-GAAP EPS $0.19","bullets":["Net revenue $33.3M, up 21% YoY and 55% sequential; GAAP net income $3.2M ($0.23 diluted EPS).","Non-GAAP operating income $3.2M vs $(0.7)M prior quarter; non-GAAP net income $2.7M ($0.19 EPS).","SiC products now ~40% of Material & Substrate segment sales; EV belt furnaces drive demand.","Customer orders $34.3M; backlog $65.8M includes $8.2M from Entrepix acquisition.","One-time tax benefit of $3.2M from release of valuation allowance on Entrepix deferred tax liability."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-020516","json":"https://secwatch.observer/filing/0000950170-23-020516.json","markdown":"https://secwatch.observer/filing/0000950170-23-020516.md","text":"https://secwatch.observer/filing/0000950170-23-020516.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/720500/000095017023020516/0000950170-23-020516-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/720500/000095017023020516/asys-20230510.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-15T07:25:53.249045+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":"1d3d7ede08b94293095f2bb4ff21da407eb08fc5","claim":"AMTECH SYSTEMS INC reported financial results for second quarter ended March 31, 2023.","evidence_excerpt":"On May 10, 2023, Amtech Systems, Inc. (the \"Registrant\" or the \"Company\") announced by press release its results of operations for the second quarter ended March 31, 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/720500/000095017023020516/0000950170-23-020516-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter ended March 31, 2023"},{"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"}