{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-037147","form_type":"8-K","ticker":"SITM","cik":"0001451809","company_name":"SITIME Corp","filed_at":"2023-08-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:33.977436+00:00","generated_at":"2026-06-12T12:46:55.887336+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"SiTime Q2 revenue $27.7M, down 27.7% QoQ; GAAP net loss $25.9M (-$1.17/share)","bullets":["Net revenue $27.7M, down 27.7% from Q1 2023's $38.3M.","GAAP net loss $25.9M ($1.17 basic loss per share); non-GAAP net loss $4.8M ($0.22 diluted).","GAAP gross margin 55.7%; non-GAAP gross margin 58.2%.","Cash and short-term investments $574.7M on June 30, 2023.","GAAP operating expenses $47.8M; non-GAAP operating expenses $27.4M."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-037147","json":"https://secwatch.observer/filing/0000950170-23-037147.json","markdown":"https://secwatch.observer/filing/0000950170-23-037147.md","text":"https://secwatch.observer/filing/0000950170-23-037147.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1451809/000095017023037147/0000950170-23-037147-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1451809/000095017023037147/sitm-20230802.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T12:46:55.887336+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":"445b2704394cfbb2dc9c502cf4c718cd3d263237","claim":"SITIME Corp reported second quarter of 2023 results: revenue $27.7 million, net income GAAP net loss was $25.9 million, EPS $1.17 per basic share.","evidence_excerpt":"Net revenue in the second quarter of 2023 was $27.7 million","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1451809/000095017023037147/0000950170-23-037147-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter of 2023"},{"label":"Revenue","value":"$27.7 million"},{"label":"Net income","value":"GAAP net loss was $25.9 million"},{"label":"EPS","value":"$1.17 per basic 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"}