{"schema_version":"secwatch.filing_event.v1","accession":"0001157523-24-000110","form_type":"8-K","ticker":"OSIS","cik":"0001039065","company_name":"OSI SYSTEMS INC","filed_at":"2024-01-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.187835+00:00","generated_at":"2026-06-06T17:22:47.560622+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"OSI Systems Q2: record revenue $373M, non-GAAP EPS $2.21, raises FY2024 guidance","bullets":["Q2 revenue $373.2M (+26% YoY); GAAP EPS $2.11 (from $0.96); non-GAAP EPS $2.21 (from $1.19, +86% YoY).","Security division revenue up 49% YoY; adjusted operating margin expanded to 22.1% from 14.7%.","Backlog ~$1.8B; book-to-bill ratio 1.0; operating cash flow negative $23.5M on working capital investments.","FY2024 revenue guidance raised to >19% growth (from >18%); non-GAAP EPS growth raised to >29% (from >27%).","Healthcare revenue & op income declined but book-to-bill >1.1; Optoelectronics margin improved."],"urls":{"canonical":"https://secwatch.observer/filing/0001157523-24-000110","json":"https://secwatch.observer/filing/0001157523-24-000110.json","markdown":"https://secwatch.observer/filing/0001157523-24-000110.md","text":"https://secwatch.observer/filing/0001157523-24-000110.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1039065/000115752324000110/0001157523-24-000110-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1039065/000115752324000110/a53887772.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T17:22:47.560622+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":"810e710fb26290188c58737f3ebd5570ca238c6e","claim":"OSI SYSTEMS INC reported three months ended December 31, 2023 results: revenue $373.2 million, net income $36.6 million, or $2.11 per diluted share, EPS $2.11 per diluted share. Guidance raised.","evidence_excerpt":"--- EX-99.1 (EXHIBIT 99.1) --- EX-99.1 2 a53887772ex99_1.htm EXHIBIT 99.1 Exhibit 99.1 OSI Systems Reports Fiscal 2024 Second Quarter Financial Results Record Q2 Revenues of $373 Million (26% growth year-over-year) Record Q2 Earnings Per Diluted Share GAAP EPS of $2.11 Non-GAAP Adjusted EPS of $2.21 (86% growth year-over-year) Q2 Operating Income Growth of 105%","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1039065/000115752324000110/0001157523-24-000110-index.htm","confidence":0.85,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three months ended December 31, 2023"},{"label":"Revenue","value":"$373.2 million"},{"label":"Net income","value":"$36.6 million, or $2.11 per diluted share"},{"label":"EPS","value":"$2.11 per diluted share"},{"label":"Guidance","value":"raised"},{"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"}