{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-26-029801","form_type":"8-K","ticker":"AVNW","cik":"0001377789","company_name":"AVIAT NETWORKS, INC.","filed_at":"2026-05-04T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.211566+00:00","generated_at":"2026-05-14T23:51:18.478995+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Aviat Networks Q3 FY2026 revenue down 11% YoY; posts GAAP net loss of $2.1M","bullets":["Revenue $100.0M, -11.2% YoY; North America $46.2M (-6.6%), International $53.8M (-14.9%).","GAAP net loss $2.1M ($0.16 diluted loss) vs $3.5M income ($0.27) YoY; non-GAAP EPS $0.06.","GAAP gross margin 29.3% vs 34.9% YoY, down 560 bps on regional/product mix.","Adjusted EBITDA $4.4M vs $14.9M YoY; operating expenses reduced $1.7M YoY.","FY2026 guidance: revenue $428-440M, Adjusted EBITDA $35-40M; book-to-bill >1.0."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-029801","json":"https://secwatch.observer/filing/0001628280-26-029801.json","markdown":"https://secwatch.observer/filing/0001628280-26-029801.md","text":"https://secwatch.observer/filing/0001628280-26-029801.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1377789/000162828026029801/0001628280-26-029801-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1377789/000162828026029801/avnw-20260504.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-14T23:51:18.478995+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":"22a87bbea6772114c763adde5c7e4aa5acde8ef9","claim":"AVIAT NETWORKS, INC. reported the third quarter ended March 27, 2026 results: revenue $100.0 million, net income $2.1 million, EPS $0.16.","evidence_excerpt":"in Exhibit 99.1 of this report. --- EX-99.1 (EX-99.1) --- Aviat Networks Announces Fiscal 2026 Third Quarter and Nine Month Financial Results Total Q3 QTD Revenues of $100.0 million Q3 QTD Operating Income of $0.9 million; Q3 QTD Non-GAAP Operating Income of $3.0 million Q3 QTD Net Earnings of $(2.1) million; Q3 QTD Adjusted EBITDA of $4.4 million Q3 QTD","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1377789/000162828026029801/0001628280-26-029801-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the third quarter ended March 27, 2026"},{"label":"Revenue","value":"$100.0 million"},{"label":"Net income","value":"$2.1 million"},{"label":"EPS","value":"$0.16"},{"label":"Result","value":"reported results"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}