---
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"
generated_at: "2026-05-31T11:41:55.070177+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# SiTime Q2 revenue $43.9M (+58% YoY) beats outlook; non-GAAP EPS $0.12, GAAP loss $1.16/sh

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001451809-24-000218
- JSON: https://secwatch.observer/filing/0001451809-24-000218.json
- Plain text: https://secwatch.observer/filing/0001451809-24-000218.txt

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