{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-270837","form_type":"8-K","ticker":"GHM","cik":"0000716314","company_name":"GRAHAM CORP","filed_at":"2023-11-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.801982+00:00","generated_at":"2026-06-08T21:37:02.149580+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.78,"calibrated_materiality_score":0.78,"confidence":"high","headline":"Graham Corp Q2 sales $45.1M (+18% YoY); net income $0.4M vs loss; adj. EBITDA $2.7M","bullets":["Defense market sales up 69% to $25.1M; aftermarket sales to refining/petrochemical record $10.8M (+74%).","Gross margin expanded 220 bps to 16.0%; net income $0.04/diluted share vs ($0.02).","Backlog $313.3M, 80% defense; FY2024 guidance reiterated: revenue $170-180M, adj. EBITDA $11.5-13.5M.","Post-quarter closed new $50M revolver; paid off $11.5M term loan, leaving zero debt outstanding."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-270837","json":"https://secwatch.observer/filing/0001193125-23-270837.json","markdown":"https://secwatch.observer/filing/0001193125-23-270837.md","text":"https://secwatch.observer/filing/0001193125-23-270837.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/716314/000119312523270837/0001193125-23-270837-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/716314/000119312523270837/d546778d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T21:37:02.149580+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":"f2b92811c27bee3797575b8d27243327a09c22fb","claim":"GRAHAM CORP reported second quarter ended September 30, 2023 results: revenue $45.1 million, net income $0.4 million, EPS $0.04 per diluted share.","evidence_excerpt":"per diluted share, as well as the reconciliation of net income to adjusted EBITDA, adjusted net income (loss), and adjusted net income (loss) per diluted share. Net sales of $45.1 million increased 18.2%, or $7.0 million. Sales to the defense market increased $10.3 million, or 69%, reflecting more direct labor, better execution, the timing of material receipts,","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/716314/000119312523270837/0001193125-23-270837-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter ended September 30, 2023"},{"label":"Revenue","value":"$45.1 million"},{"label":"Net income","value":"$0.4 million"},{"label":"EPS","value":"$0.04 per diluted 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"}