{"schema_version":"secwatch.filing_event.v1","accession":"0001786352-24-000025","form_type":"8-K","ticker":"BILL","cik":"0001786352","company_name":"BILL Holdings, Inc.","filed_at":"2024-05-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:20.108608+00:00","generated_at":"2026-06-03T00:46:50.512455+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 Q3 FY2024 revenue $323M (+19%); net income $31.8M vs loss; Q4 guidance $320-330M","bullets":["Total revenue $323.0M (+19% YoY); core revenue $281.3M (+17%); transaction fees $215.7M (+25% YoY).","GAAP net income $31.8M ($0.00 diluted) vs net loss $31.1M YoY; Non-GAAP net income $68.6M ($0.60 diluted).","Non-GAAP operating income $58.5M (+68% YoY); gross margin 83.0% vs 82.1% YoY.","Served 464,900 businesses; $71B payment volume (+10% YoY); 26M transactions (+20% YoY).","Q4 FY24 guidance: revenue $320-330M (8-11% YoY); Non-GAAP EPS $0.41-0.49; tax provision now 20%."],"urls":{"canonical":"https://secwatch.observer/filing/0001786352-24-000025","json":"https://secwatch.observer/filing/0001786352-24-000025.json","markdown":"https://secwatch.observer/filing/0001786352-24-000025.md","text":"https://secwatch.observer/filing/0001786352-24-000025.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1786352/000178635224000025/0001786352-24-000025-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1786352/000178635224000025/bill-20240502.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T00:46:50.512455+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":"c37a28791ac1f0c584a98a7e690e6346bd8e53c7","claim":"BILL Holdings, Inc. reported third fiscal quarter ended March 31, 2024 results: revenue $323.0 million, net income $31.8 million, EPS $0.30 and $0.00 per share, basic and diluted. Guidance reaffirmed.","evidence_excerpt":"increased 19% year-over-year while non-GAAP operating income increased 68% year-over-year.” Financial Highlights for the Third Quarter of Fiscal 2024: • Total revenue was $323.0 million, an increase of 19% year-over-year. • Core revenue, which consists of subscription and transaction fees, was $281.3 million, an increase of 17% year-over-year. Subscription fees","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1786352/000178635224000025/0001786352-24-000025-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"third fiscal quarter ended March 31, 2024"},{"label":"Revenue","value":"$323.0 million"},{"label":"Net income","value":"$31.8 million"},{"label":"EPS","value":"$0.30 and $0.00 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"}