{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-23-038152","form_type":"8-K","ticker":"ACMR","cik":"0001680062","company_name":"ACM Research, Inc.","filed_at":"2023-08-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.836780+00:00","generated_at":"2026-06-12T04:28:34.808687+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"ACM Research Q2 revenue $144.6M (+38% YoY), GAAP EPS $0.41, non-GAAP $0.48","bullets":["Revenue $144.6M, up 38.5% YoY; gross margin 47.5% vs 42.3%.","GAAP net income $26.8M (up 119%); diluted EPS $0.41 vs $0.18.","Non-GAAP diluted EPS $0.48 vs $0.22; income from operations $32.4M.","Six-month revenue $218.8M, up 49% YoY; net income $34.0M GAAP.","Management expects 2023 growth from mature-node spending and new products; Lingang facility start later this year."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-23-038152","json":"https://secwatch.observer/filing/0001140361-23-038152.json","markdown":"https://secwatch.observer/filing/0001140361-23-038152.md","text":"https://secwatch.observer/filing/0001140361-23-038152.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1680062/000114036123038152/0001140361-23-038152-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1680062/000114036123038152/brhc20057067_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T04:28:34.808687+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":"9a42434b81c4d532c94ab7a0607644309f9a5956","claim":"ACM Research, Inc. reported second quarter ended June 30, 2023 results: revenue $ 144,577, net income $ 26,825, EPS Basic EPS $ 0.45.","evidence_excerpt":"our operations in Korea to support the global market opportunity.” Three Months Ended June 30, GAAP Non-GAAP(1) 2023 2022 2023 2022 (dollars in thousands, except EPS) Revenue $ 144,577 $ 104,395 $ 144,577 $ 104,395 Gross margin 47.5 % 42.3 % 47.6 % 42.4 % Income from operations $ 30,430 $ 20,035 $ 32,447 $ 22,004 Net income attributable to ACM Research, Inc. $","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1680062/000114036123038152/0001140361-23-038152-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter ended June 30, 2023"},{"label":"Revenue","value":"$ 144,577"},{"label":"Net income","value":"$ 26,825"},{"label":"EPS","value":"Basic EPS $ 0.45"},{"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"}