---
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"
generated_at: "2026-06-20T02:36:31.889538+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# BILL Q2 FY23 revenue $260M (+66% YoY), non-GAAP EPS $0.42; $300M buyback authorized

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 5.02, 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001786352-23-000006
- JSON: https://secwatch.observer/filing/0001786352-23-000006.json
- Plain text: https://secwatch.observer/filing/0001786352-23-000006.txt

## Key facts
- Earnings Releases
  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.
  - Period: second fiscal quarter ended December 31, 2022
  - Revenue: $260.0 million
  - Net income: $95.1 million
  - EPS: ($0.90) per share
  - Guidance: initiated
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1786352/000178635223000006/0001786352-23-000006-index.htm
- Executive change
  Rory O’Driscoll resigned as Director at BILL Holdings, Inc..
  - Action: resigned
  - Role: Director
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1786352/000178635223000006/0001786352-23-000006-index.htm

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