{"schema_version":"secwatch.filing_event.v1","accession":"0001124796-26-000025","form_type":"8-K","ticker":"LASR","cik":"0001124796","company_name":"NLIGHT, INC.","filed_at":"2026-05-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:31.981260+00:00","generated_at":"2026-05-14T21:24:25.447551+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"nLIGHT Q1 revenue $80.2M (+55% YoY); record A&D product revenue $33.1M (+98%); turns GAAP profitable","bullets":["Revenue $80.2M, up 55% YoY; A&D product revenue record $33.1M, up 98% YoY.","GAAP net income $0.6M ($0.01 diluted EPS) vs loss $8.1M ($0.16 loss) YoY.","Non-GAAP net income $11.8M ($0.22 diluted EPS) vs loss $1.9M ($0.04 loss) YoY.","Adjusted EBITDA $13.8M vs $0.1M YoY; gross margin 33.1% vs 26.7% YoY.","Q2 2026 guidance: revenue $75-81M, gross margin 29-33%, Adj EBITDA $8-12M."],"urls":{"canonical":"https://secwatch.observer/filing/0001124796-26-000025","json":"https://secwatch.observer/filing/0001124796-26-000025.json","markdown":"https://secwatch.observer/filing/0001124796-26-000025.md","text":"https://secwatch.observer/filing/0001124796-26-000025.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1124796/000112479626000025/0001124796-26-000025-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1124796/000112479626000025/lasr-20260507.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-14T21:24:25.447551+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":"ce2782370cf7e594f859d1b356446650852c83d6","claim":"NLIGHT, INC. reported the three months ended March 31, 2026 results: revenue $80.2 million, net income $0.6 million, EPS $0.01 per diluted share. Guidance initiated.","evidence_excerpt":"Revenues of $80.2 million for the first quarter of 2026 were up 55.2% compared to $51.7 million for the first quarter of 2025. Gross margin was 33.1% for the first quarter of 2026 compared to 26.7% for the first quarter of 2025. GAAP net income for the first quarter of 2026 was $0.6 million, or $0.01 per diluted share, compared to GAAP net loss of $8.1 million, or $0.16 per diluted share, for the first quarter of 2025.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1124796/000112479626000025/0001124796-26-000025-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the three months ended March 31, 2026"},{"label":"Revenue","value":"$80.2 million"},{"label":"Net income","value":"$0.6 million"},{"label":"EPS","value":"$0.01 per diluted share"},{"label":"Guidance","value":"initiated"},{"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"}