{"schema_version":"secwatch.filing_event.v1","accession":"0001786352-23-000066","form_type":"8-K","ticker":"BILL","cik":"0001786352","company_name":"BILL Holdings, Inc.","filed_at":"2023-11-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.443877+00:00","generated_at":"2026-06-09T00:44:57.553465+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"BILL Q1 FY2024: Revenue $305M (+33% YoY), Core Revenue $265M (+24%), Non-GAAP EPS $0.54","bullets":["Total revenue $305M (+33% YoY); core revenue (subscription+transaction) $265.1M (+24%).","GAAP net loss $27.9M ($0.26 loss per share) vs $81.6M loss ($0.78 loss) in prior year.","Non-GAAP net income $63.9M ($0.54 diluted EPS) vs $16.9M ($0.14) a year ago.","Q2 FY2024 revenue guidance $293-303M; full-year FY2024 revenue guidance $1.205-1.245B.","Served 471,200 businesses; processed $70B payment volume (+8%) and 25M transactions (+26%)."],"urls":{"canonical":"https://secwatch.observer/filing/0001786352-23-000066","json":"https://secwatch.observer/filing/0001786352-23-000066.json","markdown":"https://secwatch.observer/filing/0001786352-23-000066.md","text":"https://secwatch.observer/filing/0001786352-23-000066.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1786352/000178635223000066/0001786352-23-000066-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1786352/000178635223000066/bill-20231102.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T00:44:57.553465+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":"8f654cd9c6d54b6c4284f8fbd15cb8b656ce4707","claim":"BILL Holdings, Inc. reported first fiscal quarter ended September 30, 2023 results: revenue $305.0 million, net income ($0.26) per share, basic and diluted. Guidance reaffirmed.","evidence_excerpt":"while continuing to invest behind the long term opportunity to serve millions of SMBs.” Financial Highlights for the First Quarter of Fiscal 2024: • Total revenue was $305.0 million, an increase of 33% year-over-year. • Core revenue, which consists of subscription and transaction fees, was $265.1 million, an increase of 24% year-over-year. Subscription fees","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1786352/000178635223000066/0001786352-23-000066-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first fiscal quarter ended September 30, 2023"},{"label":"Revenue","value":"$305.0 million"},{"label":"Net income","value":"($0.26) per share, basic and diluted"},{"label":"Guidance","value":"reaffirmed"},{"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"}