{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-23-034285","form_type":"8-K","ticker":"PENG","cik":"0001616533","company_name":"Penguin Solutions, Inc.","filed_at":"2023-10-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.791382+00:00","generated_at":"2026-06-10T00:46:46.916420+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"SGH Q4 revenue down 12.6% YoY; FY2023 record gross margins; SMART Brazil sale pending","bullets":["Q4 continuing ops revenue $316.7M, down 12.6% YoY; Non-GAAP EPS $0.35 vs $0.63.","FY2023 revenue $1.44B (+3.3% YoY); record Non-GAAP gross margin 31.7% (+250bps).","Cash and short-term investments at $391M; strong balance sheet per CEO.","Segment: Intelligent Platform Solutions revenue $145.4M (flat); Memory Solutions down 22% YoY.","SMART Brazil sale (81% interest) classified as discontinued ops; expected close late 2023/early 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-23-034285","json":"https://secwatch.observer/filing/0001628280-23-034285.json","markdown":"https://secwatch.observer/filing/0001628280-23-034285.md","text":"https://secwatch.observer/filing/0001628280-23-034285.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1616533/000162828023034285/0001628280-23-034285-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1616533/000162828023034285/sgh-20231012.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T00:46:46.916420+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":"e1ab0e4f3ad3322bbe341873959c3656c1ff79eb","claim":"Penguin Solutions, Inc. reported financial results for fourth quarter and full year fiscal 2023.","evidence_excerpt":"On October 12, 2023, SMART Global Holdings, Inc. (the “Company”) issued a press release and will hold a conference call announcing its financial results for the fourth quarter and full year fiscal 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1616533/000162828023034285/0001628280-23-034285-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fourth quarter and full year fiscal 2023"},{"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"}