---
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"
generated_at: "2026-06-12T11:48:56.050959+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Glaukos Q2 net sales up 11% to $80.4M; raises FY2023 revenue guidance

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001558370-23-012911
- JSON: https://secwatch.observer/filing/0001558370-23-012911.json
- Plain text: https://secwatch.observer/filing/0001558370-23-012911.txt

## Key facts
- Earnings Releases
  GLAUKOS Corp reported 2023 results: revenue $304 million to $308 million. Guidance raised.
  - Period: 2023
  - Revenue: $304 million to $308 million
  - Guidance: raised
  - Result: guidance update
  source text: Raised 2023 net sales guidance to $304 million to $308 million, compared to $295 million to $300 million previously.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1192448/000155837023012911/0001558370-23-012911-index.htm
- Earnings Releases
  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.
  - Period: the second quarter ended June 30, 2023
  - Revenue: $80.4 million
  - Net income: $32.8 million
  - EPS: ($0.68) per diluted share
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1192448/000155837023012911/0001558370-23-012911-index.htm

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