{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-24-023415","form_type":"8-K","ticker":"GHM","cik":"0000716314","company_name":"GRAHAM CORP","filed_at":"2024-02-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.734389+00:00","generated_at":"2026-06-06T09:30:20.571098+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":"Graham Corp Q3 sales up 10% to $43.8M; gross margin +660bps to 22.2%; record orders $123.3M","bullets":["Net income $0.2M ($0.02 diluted EPS); adjusted net income $2.4M ($0.22 diluted EPS).","Record orders of $123.3M, primarily U.S. Navy follow-ons; backlog reached $399.2M (84% defense).","Raised FY2024 guidance: net sales $175-185M, adjusted EBITDA $15-16M from previous $11.5-13.5M.","Acquired P3 Technologies on Nov 9, 2023; debt reduced to $3.0M, fully paid post-quarter.","Cash from operations $19.5M YTD; new $50M revolving credit facility with lower costs."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-24-023415","json":"https://secwatch.observer/filing/0001193125-24-023415.json","markdown":"https://secwatch.observer/filing/0001193125-24-023415.md","text":"https://secwatch.observer/filing/0001193125-24-023415.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/716314/000119312524023415/0001193125-24-023415-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/716314/000119312524023415/d759185d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T09:30:20.571098+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":"de3742adc9d8f322ca385257e59a1f2f4ee729a6","claim":"GRAHAM CORP reported third quarter ended December 31, 2023 results: revenue $43.8 million, net income $0.2 million, EPS $0.02 per diluted share. Guidance raised.","evidence_excerpt":"News Release Graham Corporation ̈ 20 Florence Avenue ̈ Batavia, NY 14020 IMMEDIATE RELEASE G RAHAM C ORPORATION ’ S G ROSS M ARGIN E XPANDS 660 B ASIS P OINTS ON S ALES OF $43.8 MILLION IN T HIRD Q UARTER OF F ISCAL 2024 • T HIRD QUARTER SALES GREW 10% TO $43.8 MILLION DRIVEN BY DEFENSE PROJECTS AND AFTERMARKET SALES IN SUPPORT OF REFINING AND PETROCHEMICAL","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/716314/000119312524023415/0001193125-24-023415-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"third quarter ended December 31, 2023"},{"label":"Revenue","value":"$43.8 million"},{"label":"Net income","value":"$0.2 million"},{"label":"EPS","value":"$0.02 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"}