---
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"
generated_at: "2026-06-06T05:45:36.926113+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# BILL Q2 FY24 revenue $318.5M (+22% YoY), non-GAAP net income $73.2M; guides Q3 rev $299-309M

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001786352-24-000007
- JSON: https://secwatch.observer/filing/0001786352-24-000007.json
- Plain text: https://secwatch.observer/filing/0001786352-24-000007.txt

## Key facts
- Earnings Releases
  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.
  - Period: second fiscal quarter ended December 31, 2023
  - Revenue: $318.5 million
  - Net income: ($0.38) per share, basic and diluted
  - Result: reported results
  source text: Total revenue was $318.5 million, an increase of 22% year-over-year.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1786352/000178635224000007/0001786352-24-000007-index.htm

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