{"schema_version":"secwatch.filing_event.v1","accession":"0001377789-24-000021","form_type":"8-K","ticker":"AVNW","cik":"0001377789","company_name":"AVIAT NETWORKS, INC.","filed_at":"2024-05-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.156574+00:00","generated_at":"2026-06-02T05:17:46.252871+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.45,"calibrated_materiality_score":0.45,"confidence":"high","headline":"Aviat files pro forma financials for NEC backhaul deal; combined rev $379M (9mo)","bullets":["Pro forma revenue of $379.2M for nine months ended Mar 29, 2024, vs Aviat historical $294.2M.","Pro forma net income $13.2M ($1.03 diluted EPS) for the nine-month period.","Acquisition consideration: $42.1M cash + $23.4M stock; closed Nov 30, 2023.","Inventory fair value step-up of $4.86M adds $1.0M to cost of revenues in the nine months.","Financing adjustments reflect interest expense on $48.1M term loan at SOFR+2.50%."],"urls":{"canonical":"https://secwatch.observer/filing/0001377789-24-000021","json":"https://secwatch.observer/filing/0001377789-24-000021.json","markdown":"https://secwatch.observer/filing/0001377789-24-000021.md","text":"https://secwatch.observer/filing/0001377789-24-000021.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1377789/000137778924000021/0001377789-24-000021-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1377789/000137778924000021/avnw-20240509.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T05:17:46.252871+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}