{"schema_version":"secwatch.filing_event.v1","accession":"0001786352-24-000007","form_type":"8-K","ticker":"BILL","cik":"0001786352","company_name":"BILL Holdings, Inc.","filed_at":"2024-02-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.530365+00:00","generated_at":"2026-06-06T05:45:36.926113+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"BILL Q2 FY24 revenue $318.5M (+22% YoY), non-GAAP net income $73.2M; guides Q3 rev $299-309M","bullets":["Total revenue $318.5M (+22% YoY); core revenue $275.0M (+19%); float revenue $43.5M.","GAAP net loss $40.4M ($0.38 loss per share) vs loss $95.1M ($0.90 loss) a year ago.","Non-GAAP net income $73.2M ($0.63 diluted EPS), up 48% from $49.4M ($0.42) YoY.","Served 473,500 businesses; processed $75B TPV (+11%) and 26M transactions (+23%).","Q3 FY24 guidance: total revenue $299-309M, non-GAAP net income $56-66M, EPS $0.48-0.57."],"urls":{"canonical":"https://secwatch.observer/filing/0001786352-24-000007","json":"https://secwatch.observer/filing/0001786352-24-000007.json","markdown":"https://secwatch.observer/filing/0001786352-24-000007.md","text":"https://secwatch.observer/filing/0001786352-24-000007.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1786352/000178635224000007/0001786352-24-000007-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1786352/000178635224000007/bill-20240208.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T05:45:36.926113+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":"1e8e7c731a777f32ff2fdca7caf44124e8106691","claim":"BILL Holdings, Inc. reported second fiscal quarter ended December 31, 2023 results: revenue $318.5 million, net income ($0.38) per share, basic and diluted.","evidence_excerpt":"Total revenue was $318.5 million, an increase of 22% year-over-year.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1786352/000178635224000007/0001786352-24-000007-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second fiscal quarter ended December 31, 2023"},{"label":"Revenue","value":"$318.5 million"},{"label":"Net income","value":"($0.38) per share, basic and diluted"},{"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"}