{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-24-003789","form_type":"8-K","ticker":"LITE","cik":"0001633978","company_name":"Lumentum Holdings Inc.","filed_at":"2024-02-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.879336+00:00","generated_at":"2026-06-06T05:40:30.032076+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Lumentum Q2 FY2024 revenue $366.8M, GAAP loss $1.47/share, non-GAAP EPS $0.32","bullets":["Net revenue $366.8M (-27.5% YoY); GAAP net loss $99.1M ($1.47/share diluted loss).","Non-GAAP diluted EPS $0.32 vs $1.52 in Q2 FY23; non-GAAP net income $21.7M.","Customer inventory digestion expected to extend through rest of fiscal 2024 due to sluggish carrier capex.","Investing in state-of-the-art production lines in Thailand for 1.6T transceivers, targeting summer capacity ramp.","Cash, cash equivalents & short-term investments $1,224M, down $720.3M QoQ due to $705M Cloud Light acquisition."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-24-003789","json":"https://secwatch.observer/filing/0001628280-24-003789.json","markdown":"https://secwatch.observer/filing/0001628280-24-003789.md","text":"https://secwatch.observer/filing/0001628280-24-003789.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1633978/000162828024003789/0001628280-24-003789-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1633978/000162828024003789/lite-20240208.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T05:40:30.032076+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":"3486618ee35ed2be0022bf6798f7b67288f6d72f","claim":"Lumentum Holdings Inc. reported fiscal second quarter ended December 30, 2023 results: revenue $366.8 million, net income GAAP net loss of $99.1 million, EPS $1.47 per diluted share.","evidence_excerpt":"Net revenue for the fiscal second quarter of 2024 was $366.8 million, with GAAP net loss of $99.1 million, or $1.47 per diluted share.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1633978/000162828024003789/0001628280-24-003789-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fiscal second quarter ended December 30, 2023"},{"label":"Revenue","value":"$366.8 million"},{"label":"Net income","value":"GAAP net loss of $99.1 million"},{"label":"EPS","value":"$1.47 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"}