{"schema_version":"secwatch.filing_event.v1","accession":"0001616533-26-000028","form_type":"8-K","ticker":"PENG","cik":"0001616533","company_name":"Penguin Solutions, Inc.","filed_at":"2026-04-01T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.596199+00:00","generated_at":"2026-05-15T07:58:44.995218+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Penguin Solutions Q2 FY2026: net sales $343M, GAAP EPS $0.58; raises FY outlook","bullets":["Net sales $343M (-6% YoY); GAAP diluted EPS $0.58 vs $0.09; non-GAAP EPS $0.52 (unchanged).","Integrated Memory segment net sales $171.6M (+63% YoY); Advanced Computing $115.7M (-42% YoY).","Added five AI/HPC customers including a Tier One financial institution deploying MemoryAI CXL server.","Raised full-year net sales and EPS guidance; CEO cites strong memory demand and AI factory buildouts.","Non-GAAP gross margin 31.2% (+40 bps YoY); GAAP gross margin 27.3% (-130 bps YoY)."],"urls":{"canonical":"https://secwatch.observer/filing/0001616533-26-000028","json":"https://secwatch.observer/filing/0001616533-26-000028.json","markdown":"https://secwatch.observer/filing/0001616533-26-000028.md","text":"https://secwatch.observer/filing/0001616533-26-000028.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1616533/000161653326000028/0001616533-26-000028-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1616533/000161653326000028/peng-20260401.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T07:58:44.995218+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":"0c54cb5511cd6bc055ed30d207b7e22935e0f631","claim":"Penguin Solutions, Inc. reported second quarter of fiscal 2026 results: revenue $343 million, EPS $0.58. Guidance raised.","evidence_excerpt":"“we,” “us,” or the “Company”) (Nasdaq: PENG) today reported financial results for the second quarter of fiscal 2026. Second Quarter Fiscal 2026 Highlights • Net sales of $343 million, down 6% versus the year-ago quarter • GAAP gross margin of 27.3%, down 130 basis points versus the year-ago quarter • Non-GAAP gross margin of 31.2%, up 40 basis points versus","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1616533/000161653326000028/0001616533-26-000028-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter of fiscal 2026"},{"label":"Revenue","value":"$343 million"},{"label":"EPS","value":"$0.58"},{"label":"Guidance","value":"raised"},{"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"}