{"schema_version":"secwatch.filing_event.v1","accession":"0001786352-23-000006","form_type":"8-K","ticker":"BILL","cik":"0001786352","company_name":"BILL Holdings, Inc.","filed_at":"2023-02-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:46.542623+00:00","generated_at":"2026-06-20T02:36:31.889538+00:00","sec_items":["2.02","5.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"BILL Q2 FY23 revenue $260M (+66% YoY), non-GAAP EPS $0.42; $300M buyback authorized","bullets":["Total revenue $260.0M (+66% YoY); core revenue $231.1M (+49%); float revenue $28.9M.","GAAP net loss $95.1M ($0.90 loss per share) vs $80.4M loss in prior year.","Non-GAAP net income $49.4M ($0.42 per diluted share); non-GAAP op income $30.8M.","Q3 FY23 guidance: revenue $245-248M, non-GAAP EPS $0.22-0.25; FY23 rev $999-1007M.","Board authorized $300M share repurchase program over 12 months; may be suspended anytime."],"urls":{"canonical":"https://secwatch.observer/filing/0001786352-23-000006","json":"https://secwatch.observer/filing/0001786352-23-000006.json","markdown":"https://secwatch.observer/filing/0001786352-23-000006.md","text":"https://secwatch.observer/filing/0001786352-23-000006.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1786352/000178635223000006/0001786352-23-000006-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1786352/000178635223000006/bill-20230131.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T02:36:31.889538+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":"c492198019c31b6d654a920a25c00894466b6933","claim":"BILL Holdings, Inc. reported second fiscal quarter ended December 31, 2022 results: revenue $260.0 million, net income $95.1 million, EPS ($0.90) per share. Guidance initiated.","evidence_excerpt":"for the Second Quarter of Fiscal 2023: The financial measures listed below identified as BILL standalone exclude the results of Divvy and Invoice2go. • Total revenue was $260.0 million, an increase of 66% year-over-year. • Core revenue, which consists of subscription and transaction fees, was $231.1 million, an increase of 49% year-over-year. ◦ Subscription","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1786352/000178635223000006/0001786352-23-000006-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second fiscal quarter ended December 31, 2022"},{"label":"Revenue","value":"$260.0 million"},{"label":"Net income","value":"$95.1 million"},{"label":"EPS","value":"($0.90) per share"},{"label":"Guidance","value":"initiated"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"be7cf1710b","claim":"Rory O’Driscoll resigned as Director at BILL Holdings, Inc..","evidence_excerpt":"On January 31, 2023, Rory O’Driscoll notified the Board of Directors (the “Board”) of the Company of his intent to resign from the Board effective January 31, 2023.","evidence_source":"SEC 8-K Item 5.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1786352/000178635223000006/0001786352-23-000006-index.htm","confidence":1.0,"family_label":"Executive change","details":[{"label":"Action","value":"resigned"},{"label":"Role","value":"Director"}],"fact_type":"executive_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}