ORION ENERGY SYSTEMS, INC. current report, 05 August 2010

Business Context and Reporting Period

Orion Energy Systems, Inc. filed this Form 8-K on August 5, 2010, to announce its quarterly financial results for the fiscal 2011 first quarter ended June 30, 2010. The company is incorporated in Wisconsin and maintains its principal executive offices in Manitowoc, Wisconsin.

Key Financial Metrics

The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. This 8-K serves as a notification that a press release containing these details has been issued and is attached as Exhibit 99.1, but the numerical data is not embedded within the body of this specific report.

Material Changes

The filing text does not provide a clear value or description of material changes versus the prior comparable period. Investors must refer to the attached press release (Exhibit 99.1) for comparative analysis.

Guidance, Outlook, and Risks

The filing text does not provide specific guidance, outlook, management commentary, risks, contingencies, or unusual items. These disclosures are contained within the referenced press release dated August 5, 2010.

Investor Verification Checklist

  • Review Exhibit 99.1 (Press Release) for actual revenue, earnings, and cash flow figures for the quarter ended June 30, 2010.
  • Verify year-over-year and quarter-over-quarter performance metrics in the attached press release.
  • Check for any forward-looking statements or updated guidance provided in the press release.
  • Confirm the identity of the signatory, Scott R. Jensen, Chief Financial Officer and Treasurer.