{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-23-012911","form_type":"8-K","ticker":"GKOS","cik":"0001192448","company_name":"GLAUKOS Corp","filed_at":"2023-08-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:33.333063+00:00","generated_at":"2026-06-12T11:48:56.050959+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Glaukos Q2 net sales up 11% to $80.4M; raises FY2023 revenue guidance","bullets":["Q2 net sales $80.4M, +11% YoY; glaucoma sales $61.9M (+10%), corneal health $18.5M (+11% YoY).","GAAP net loss per diluted share ($0.68) vs ($0.96) in Q2 2022; non-GAAP loss per share ($0.55) vs ($0.83).","Gross margin ~75%; non-GAAP gross margin ~82%; cash and investments $310M at quarter-end.","2023 net sales guidance raised to $304-308M from $295-300M previously.","Operating loss narrowed to $29.1M from $36.8M; SG&A +6% to $53.1M, R&D +5% to $33.2M."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-23-012911","json":"https://secwatch.observer/filing/0001558370-23-012911.json","markdown":"https://secwatch.observer/filing/0001558370-23-012911.md","text":"https://secwatch.observer/filing/0001558370-23-012911.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1192448/000155837023012911/0001558370-23-012911-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1192448/000155837023012911/gkos-20230802x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T11:48:56.050959+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":[{"claim_id":"25b5d8637fa867b9e346cdaa6bb3db8940fa0c99","claim":"GLAUKOS Corp reported 2023 results: revenue $304 million to $308 million. Guidance raised.","evidence_excerpt":"Raised 2023 net sales guidance to $304 million to $308 million, compared to $295 million to $300 million previously.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1192448/000155837023012911/0001558370-23-012911-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"2023"},{"label":"Revenue","value":"$304 million to $308 million"},{"label":"Guidance","value":"raised"},{"label":"Result","value":"guidance update"}],"fact_type":"earnings_release"},{"claim_id":"6496ac254281af62cf33ed829fd817d33e12c17b","claim":"GLAUKOS Corp reported the second quarter ended June 30, 2023 results: revenue $80.4 million, net income $32.8 million, EPS ($0.68) per diluted share.","evidence_excerpt":"Net sales in the second quarter of 2023 of $80.4 million increased 11%, compared to $72.7 million in the same period in 2022. Gross margin for the second quarter of 2023 was approximately 75%, compared to approximately 75% in the same period in 2022. Non-GAAP gross margin for the second quarter of 2023 was approximately 82%, compared to approximately 83% in the same period in 2022. Selling, general and administrative (SG&A) expenses for the second quarter of 2023 increased 6% to $53.1 million, compared to $49.9 million in the same period in 2022. Non-GAAP SG&A expenses for the second quarter of 2023 increased 7% to $52.4 million, compared to $49.0 million in the same period in 2022. GAAP and non-GAAP research and development (R&D) expenses for the second quarter of 2023 increased 5% to $33.2 million, compared to $31.7 million in the same period in 2022. ​ ​ 1 Loss from operations in the second quarter of 2023 was $29.1 million, compared to operating loss of $36.8 million in the second","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1192448/000155837023012911/0001558370-23-012911-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the second quarter ended June 30, 2023"},{"label":"Revenue","value":"$80.4 million"},{"label":"Net income","value":"$32.8 million"},{"label":"EPS","value":"($0.68) per diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}