{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-011956","form_type":"8-K","ticker":"OESX","cik":"0001409375","company_name":"ORION ENERGY SYSTEMS, INC.","filed_at":"2024-02-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.091277+00:00","generated_at":"2026-06-06T06:52:52.900197+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":"Orion Energy Q3 revenue up 28% to $26M, net loss narrows; reaffirms FY24 outlook of $90M-$95M","bullets":["Q3'24 revenue $26.0M (+28% YoY); LED lighting revenue rose to $18.5M from $14.2M.","Net loss improved to $2.3M ($0.07/share) from $24.1M ($0.75) prior year, which included a $17.8M non-cash tax charge.","Gross margin expanded 95 bps to 24.5%; operating expenses fell to $8.4M from $9.4M.","Reaffirmed FY2024 revenue guidance of $90M-$95M; preliminary FY2025 growth target 10-15%.","Ended Q3 with $5.0M cash and $12.5M credit availability, total liquidity $17.5M."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-011956","json":"https://secwatch.observer/filing/0000950170-24-011956.json","markdown":"https://secwatch.observer/filing/0000950170-24-011956.md","text":"https://secwatch.observer/filing/0000950170-24-011956.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1409375/000095017024011956/0000950170-24-011956-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1409375/000095017024011956/oesx-20240207.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T06:52:52.900197+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":"c83b7b695b581c499ced08944f352ec3f7a30698","claim":"ORION ENERGY SYSTEMS, INC. reported fiscal 2024 third quarter (Q3'24) ended December 31, 2023 results: revenue $26.0, net income ($2.3), EPS ($0.07). Guidance reaffirmed.","evidence_excerpt":"A copy of the press release is furnished as Exhibit 99.1 to this Current Report on Form 8-K. --- EX-99.1 (EX-99.1) --- EX-99.1 EXHIBIT 99.1 Orion’s Q3’24 Revenue Rose 28% to $26M on Strength in LED Lighting; Reiterates Revenue Growth Outlook of $90M-$95M for FY 2024 Manitowoc, WI – February 7, 2024 – Orion Energy Systems, Inc. (NASDAQ: OESX) ( Orion","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1409375/000095017024011956/0000950170-24-011956-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fiscal 2024 third quarter (Q3'24) ended December 31, 2023"},{"label":"Revenue","value":"$26.0"},{"label":"Net income","value":"($2.3)"},{"label":"EPS","value":"($0.07)"},{"label":"Guidance","value":"reaffirmed"},{"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"}