{"schema_version":"secwatch.filing_event.v1","accession":"0001451809-24-000218","form_type":"8-K","ticker":"SITM","cik":"0001451809","company_name":"SITIME Corp","filed_at":"2024-08-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:13.102307+00:00","generated_at":"2026-05-31T11:41:55.070177+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":"SiTime Q2 revenue $43.9M (+58% YoY) beats outlook; non-GAAP EPS $0.12, GAAP loss $1.16/sh","bullets":["Revenue $43.9M, up 33% QoQ, 58% YoY, exceeding prior outlook; demand led by CED/AI segments.","GAAP net loss $26.8M ($1.16/diluted share); non-GAAP net income $2.8M ($0.12/diluted share).","Non-GAAP gross margin 57.7% vs GAAP 49.1%; GAAP OpEx $53.8M, non-GAAP $28.1M.","Cash, equivalents & short-term investments $452.5M; paid $68.6M in Q2 for Aura transaction."],"urls":{"canonical":"https://secwatch.observer/filing/0001451809-24-000218","json":"https://secwatch.observer/filing/0001451809-24-000218.json","markdown":"https://secwatch.observer/filing/0001451809-24-000218.md","text":"https://secwatch.observer/filing/0001451809-24-000218.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1451809/000145180924000218/0001451809-24-000218-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1451809/000145180924000218/sitm-20240807.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T11:41:55.070177+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"}