---
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"
generated_at: "2026-06-06T05:40:30.032076+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Lumentum Q2 FY2024 revenue $366.8M, GAAP loss $1.47/share, non-GAAP EPS $0.32

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-24-003789
- JSON: https://secwatch.observer/filing/0001628280-24-003789.json
- Plain text: https://secwatch.observer/filing/0001628280-24-003789.txt

## Key facts
- Earnings Releases
  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.
  - Period: fiscal second quarter ended December 30, 2023
  - Revenue: $366.8 million
  - Net income: GAAP net loss of $99.1 million
  - EPS: $1.47 per diluted share
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1633978/000162828024003789/0001628280-24-003789-index.htm

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