---
schema_version: "secwatch.filing_event.v1"
accession: "0001377789-24-000036"
form_type: "8-K"
ticker: "AVNW"
cik: "0001377789"
company_name: "AVIAT NETWORKS, INC."
filed_at: "2024-09-11T23:59:59+00:00"
generated_at: "2026-05-31T05:25:04.664819+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Aviat Networks delays FY2024 10-K; preliminary revenue $400-409M, material weaknesses

## Summary
- Preliminary FY2024 revenue $400-409M (up from $347M); operating income $15-20M (down from $26M); net income $8-12M (down from $12M).
- Cash $65M, debt $48M (vs zero debt prior year).
- Material weaknesses identified in internal controls; remediation underway with external advisors.
- Errors found in FY2024 and FY2023 financials; evaluating whether restatement is required.
- Expects to file 10-K within 15-day extension period.

## SEC filing metadata
- accession: 0001377789-24-000036
- form_type: 8-K
- ticker: AVNW
- cik: 0001377789
- company_name: AVIAT NETWORKS, INC.
- filed_at: 2024-09-11T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1377789/000137778924000036/0001377789-24-000036-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1377789/000137778924000036/avnw-20240911.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001377789-24-000036
- JSON: https://secwatch.observer/filing/0001377789-24-000036.json
- Plain text: https://secwatch.observer/filing/0001377789-24-000036.txt

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