{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-085561","form_type":"8-K","ticker":"JRSH","cik":"0001696558","company_name":"Jerash Holdings (US), Inc.","filed_at":"2023-11-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.087307+00:00","generated_at":"2026-06-08T05:16:05.293492+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Jerash Q2 FY2024 net income falls to $0.03 EPS vs $0.14 YoY; revenue down 12%","bullets":["Revenue $33.4M vs $37.8M YoY (-11.6%); net income $369K ($0.03/diluted share) vs $1.8M ($0.14).","Gross margin 16.1% vs 18.3% YoY; operating income $888K vs $2.6M.","Full FY2024 revenue guidance down ~3-5%; gross margin goal 15-16%.","Regular quarterly dividend of $0.05/share declared, payable Nov 28 to holders of record Nov 14.","Cash $21.2M; JV with Newtech Textile expects $8-9M new orders over next 12 months from 5 committed customers."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-085561","json":"https://secwatch.observer/filing/0001213900-23-085561.json","markdown":"https://secwatch.observer/filing/0001213900-23-085561.md","text":"https://secwatch.observer/filing/0001213900-23-085561.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1696558/000121390023085561/0001213900-23-085561-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1696558/000121390023085561/ea188193-8k_jerashhold.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T05:16:05.293492+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":"89330990b16233b5bac5d877c680191e91dd76ef","claim":"Jerash Holdings (US), Inc. reported its fiscal year 2024 second quarter, ended September 30, 2023 results: revenue $33.4 million, net income $369,000, EPS $0.03 per diluted share.","evidence_excerpt":"our longstanding commitment to sustainability and responsible growth,” Choi added. Fiscal Year 2024 Second Quarter Results Revenue for the fiscal year 2024 second quarter was $33.4 million, compared with $37.8 million in the same quarter last year. The decrease was primarily due to fewer shipments being delivered to some of the major customers in the U.S.,","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1696558/000121390023085561/0001213900-23-085561-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"its fiscal year 2024 second quarter, ended September 30, 2023"},{"label":"Revenue","value":"$33.4 million"},{"label":"Net income","value":"$369,000"},{"label":"EPS","value":"$0.03 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"}