---
schema_version: "secwatch.filing_event.v1"
accession: "0001377789-24-000010"
form_type: "8-K/A"
ticker: "AVNW"
cik: "0001377789"
company_name: "AVIAT NETWORKS, INC."
filed_at: "2024-02-09T23:59:59+00:00"
generated_at: "2026-06-06T04:45:22.946260+00:00"
event_type: "m_and_a"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Aviat Networks closes NEC wireless backhaul buy; pro forma EPS falls ~50% annually

## Summary
- Acquisition consideration: $42.1M cash + $23.4M in Aviat stock; closed Nov. 30, 2023.
- NEC wireless transport business had ¥8,499M ($58.8M) net assets acquired as of Mar. 31, 2023.
- Pro forma FY2023 revenue $535.2M; net income $6.1M vs Aviat standalone $11.5M.
- Pro forma diluted EPS $0.48 vs Aviat standalone $0.97; Q1 FY2024 EPS $0.13 vs $0.34.
- Business generated ¥25,552M ($188.6M) revenue but net loss of ¥63M ($0.5M) in FY2023.

## SEC filing metadata
- accession: 0001377789-24-000010
- form_type: 8-K/A
- ticker: AVNW
- cik: 0001377789
- company_name: AVIAT NETWORKS, INC.
- filed_at: 2024-02-09T23:59:59+00:00
- event_type: m_and_a
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1377789/000137778924000010/0001377789-24-000010-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1377789/000137778924000010/avnw-20240209.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001377789-24-000010
- JSON: https://secwatch.observer/filing/0001377789-24-000010.json
- Plain text: https://secwatch.observer/filing/0001377789-24-000010.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.