{"schema_version":"secwatch.filing_event.v1","accession":"0001345016-24-000004","form_type":"8-K","ticker":"YELP","cik":"0001345016","company_name":"YELP INC","filed_at":"2024-02-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.880641+00:00","generated_at":"2026-06-06T00:56:01.047316+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Yelp Q4/FY23: record rev $1.34B, net income +173%, adj EBITDA record; FY24 rev $1.42-1.44B, $500M buyback","bullets":["Q4 net revenue $342M (+11% YoY); net income $27M ($0.37 diluted) vs $20M in Q4 FY22.","FY23 net revenue record $1.34B (+12%); net income $99M (+173%); adj EBITDA $330M record (+23%).","Q4 adj EBITDA $96M (+19%), margin 28%; full-year adj EBITDA margin 25%.","FY24 guidance: net revenue $1.42B-$1.44B; adj EBITDA $315M-$335M.","Board authorized $500M increase to share repurchase program; repurchased $200M in FY23."],"urls":{"canonical":"https://secwatch.observer/filing/0001345016-24-000004","json":"https://secwatch.observer/filing/0001345016-24-000004.json","markdown":"https://secwatch.observer/filing/0001345016-24-000004.md","text":"https://secwatch.observer/filing/0001345016-24-000004.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1345016/000134501624000004/0001345016-24-000004-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1345016/000134501624000004/yelp-20240215.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T00:56:01.047316+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":"c1034852e722b7052b44b3775424097a5c026485","claim":"YELP INC reported financial results for the fourth quarter and full year ended December 31, 2023.","evidence_excerpt":"On February 15, 2024, Yelp Inc. (the “Company”) announced its financial results for the fourth quarter and full year ended December 31, 2023 by issuing a Letter to Shareholders (the “Letter”) and a press release.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1345016/000134501624000004/0001345016-24-000004-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fourth quarter and full year ended December 31, 2023"},{"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"}