---
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"
generated_at: "2026-06-02T05:17:46.252871+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.45
calibrated_materiality_score: 0.45
confidence: "high"
source: SEC EDGAR
---

# Aviat files pro forma financials for NEC backhaul deal; combined rev $379M (9mo)

## Summary
- 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%.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.45
- calibrated_materiality_score: 0.45
- confidence: high
- sec_items: 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001377789-24-000021
- JSON: https://secwatch.observer/filing/0001377789-24-000021.json
- Plain text: https://secwatch.observer/filing/0001377789-24-000021.txt

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