{"schema_version":"secwatch.filing_event.v1","accession":"0001819974-24-000037","form_type":"8-K","ticker":"SKYT","cik":"0001819974","company_name":"SkyWater Technology, Inc","filed_at":"2024-11-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:09.821181+00:00","generated_at":"2026-05-30T03:46:27.795019+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"SkyWater posts record Q3 revenue of $93.8M, swings to GAAP net income of $1.5M","bullets":["Record revenue $93.8M (+31% YoY); GAAP EPS $0.03 vs loss $(0.16); non-GAAP EPS $0.08 vs loss $(0.05).","Gross margin expanded to 21.6% GAAP (22.3% non-GAAP) from 19.8% (20.4%); adjusted EBITDA $11.0M.","Benefit from $5.6M reversal of loss accrual on A&D program; ATS dev revenue +5%, Wafer Services -54%.","Q4 guidance: revenue $72-76M, GAAP EPS $(0.12)-(0.06), non-GAAP EPS $(0.10)-(0.04).","Nine straight record revenue quarters; $30M+ customer-funded CapEx; selected for CHIPS Act ME Commons."],"urls":{"canonical":"https://secwatch.observer/filing/0001819974-24-000037","json":"https://secwatch.observer/filing/0001819974-24-000037.json","markdown":"https://secwatch.observer/filing/0001819974-24-000037.md","text":"https://secwatch.observer/filing/0001819974-24-000037.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1819974/000181997424000037/0001819974-24-000037-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1819974/000181997424000037/skyt-20241107.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T03:46:27.795019+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}