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2024-05-01
                                                                                
                                 UNITED STATES                                  
                       SECURITIES AND EXCHANGE COMMISSION                       
                            Washington, D.C.  20549                             
                                      FORM                                      
                                      8-K                                       
                                 CURRENT REPORT                                 
     Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934     
Date of Report (Date of earliest event reported)
May 1, 2024
                                    NVE Corp                                    
                                    oration                                     
             (Exact name of registrant as specified in its charter)             
                                                                                

                  Minnesota                           000-12196                    41-1424202            
(State or other jurisdiction of incorporation) (Commission File Number) (IRS Employer Identification No.)



                                       11409 Valley View Road 55344
                                                 ,                 
                                            Eden Prairie           
                                                 ,                 
                                             Minnesota             
                  (                          (Zip Code)      
Address of principal executive offices                       
                  )                                          

Registrant's telephone number, including area code
(
952
)
829-9217
                                                                                
         (Former name or former address, if changed since last report.)         
Check the appropriate box below if the Form 8-K filing is intended to 
simultaneously satisfy the filing obligation of the registrant under any of 
the following provisions (see General Instruction A.2. below):

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 
230.425)

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 
240.14a-12)

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange 
Act (17 CFR 240.14d-2(b))

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange 
Act (17 CFR 240.13e-4(c))

Indicate by check mark whether the registrant is an emerging growth company as 
defined in Rule 405 of the Securities Act of 1933 ((s)230.405 of this chapter) 
or Rule 12b-2 of the Securities Exchange Act of 1934 ((s)240.12b-2 of this 
chapter).
                                                         Emerging growth company
                                                                                
If an emerging growth company, indicate by check mark if the registrant has 
elected not to use the extended transition period for complying with any new 
or revised financial accounting standards provided pursuant to Section 13(a) 
of the Exchange Act.


Securities registered pursuant to Section 12(b) of the Act:


     Title of each class      Trading symbol(s) Name of each exchange on which registered
Common Stock, $0.01 par value       NVEC                           The                   
                                                                 NASDAQ                  
                                                            Stock Market, LLC            

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Item 2.02. Results of Operations and Financial Condition.
Furnished as
Exhibit 99 is a press release of NVE Corporation reporting results for the 
quarter
and fiscal year
ended
March
3
1
, 202
4
.

Item 8.01. Other Events.
NVE Corporation announced that its Board of Directors approved a quarterly 
cash dividend to shareholders of $1.00 per share of common stock, payable May 
31, 2024, to shareholders of record as of May 13, 2024.






                                       2                                        
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                                   SIGNATURE                                    
                                                                                
Pursuant to the requirements of the Securities Exchange Act of 1934, the 
registrant has duly caused this report to be signed on its behalf by the 
undersigned hereunto duly authorized.


Date        NVE CORPORATION       
M            (Registrant)         
ay         /s/ DANIEL NELSON      
             Daniel Nelson        
1     Principal Financial Officer 
, 202                             
4                                 







                                       3                                        
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                               INDEX TO EXHIBITS                                

Exhibit #                                 Description                                 
                                                                                      
   99     Press release of NVE Corporation reporting results for the quarter          
          and fiscal year                                                             
          ended                                                                       
          Ma                                                                          
          r                                                                           
          ch                                                                          
          3                                                                           
          1                                                                           
          , 202                                                                       
          4                                                                           
          ,                                                                           
          and announcing a quarterly dividend.                                        
                                                                                      
   104    Cover Page Interactive Data File (embedded within the Inline XBRL document).










                                       4                                        

                                                                                
                                                                                
         NVE Corporation Reports Fourth Quarter and Fiscal Year Results         
                        and Announces Quarterly Dividend                        

EDEN PRAIRIE, Minn.-May 1, 2024-NVE Corporation (Nasdaq: NVEC) announced today 
financial results for the quarter and fiscal year ended March 31, 2024.

Total revenue for the fourth quarter of fiscal 2024 decreased 45% to $7.08 
million from $12.8 million for the prior-year quarter. The decrease was due to 
a 43% decrease in product sales and an 88% decrease in contract research and 
development revenue. Net income for the fourth quarter of fiscal 2024 
decreased 54% to $3.81 million, or $0.79 per diluted share, compared to $8.23 
million, or $1.70 per diluted share, for the prior-year quarter.

For fiscal 2024, total revenue decreased 22% to $29.8 million, compared to 
$38.3 million in the prior year. The decrease was due to a 21% decrease in 
product sales and a 45% decrease in contract research and development revenue. 
Net income for fiscal 2024 decreased 25% to $17.1 million, or $3.54 per 
diluted share, from $22.7 million, or $4.70 per share, for fiscal 2023.

The company also announced a quarterly cash dividend to shareholders of $1.00 
per share of common stock, payable May 31, 2024 to shareholders of record as 
of May 13, 2024.

"We are pleased to report solid earnings for the quarter and fiscal year 
despite a semiconductor industry downturn," said NVE President and Chief 
Executive Officer Daniel A. Baker, Ph.D.

NVE is a leader in the practical commercialization of spintronics, a 
nanotechnology that relies on electron spin rather than electron charge to 
acquire, store, and transmit information. The company manufactures 
high-performance spintronic products including sensors and couplers that are 
used to acquire and transmit data.

Statements used in this press release that relate to future plans, events, 
financial results, or performance are forward-looking statements that are 
subject to certain risks and uncertainties including, among others, such 
factors as our reliance on several large customers for a significant 
percentage of revenue, uncertainties related to the economic environments in 
the industries we serve, uncertainties related to future sales and revenues, 
risks and uncertainties related to future dividend payments, as well as the 
risk factors listed from time to time in our filings with the SEC, including 
our Annual Report on Form 10-K for the fiscal year ended March 31, 2024.

                                      ###                                       
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                         NVE CORPORATION                         
                      STATEMENTS OF INCOME                       
        QUARTERS AND YEARS ENDED MARCH 31, 2024 AND 2023         
                                                                 
                                       Quarter Ended March 31,   
                                         2024           2023     
Revenue                                                          
Product sales                        $  7,034,840   $ 12,408,832 
Contract research and development          48,389        388,851 
Total revenue                           7,083,229     12,797,683 
Cost of sales                           1,737,977      2,529,311 
Gross profit                            5,345,252     10,268,372 
Expenses                                                         
Research and development                  811,339        611,489 
Selling, general, and administrative      473,622        752,710 
Total expenses                          1,284,961      1,364,199 
Income from operations                  4,060,291      8,904,173 
Interest income                           508,431        408,127 
Income before taxes                     4,568,722      9,312,300 
Provision for income taxes                755,741      1,079,656 
Net income                           $  3,812,981   $  8,232,644 
Net income per share - basic         $       0.79   $       1.70 
Net income per share - diluted       $       0.79   $       1.70 
Weighted average shares outstanding                              
Basic                                   4,833,610      4,830,826 
Diluted                                 4,839,556      4,836,365 
                                                                 
                                                                 
                                         Year Ended March 31,    
                      2024                             2023     
Revenue                                                          
Product sales                        $ 29,218,063   $ 37,196,717 
Contract research and development         586,116      1,056,875 
Total revenue                          29,804,179     38,253,592 
Cost of sales                           6,772,533      8,062,311 
Gross profit                           23,031,646     30,191,281 
Expenses                                                         
Research and development                2,731,434      2,583,994 
Selling, general, and administrative    1,771,833      1,963,105 
Provision for credit losses                 9,514              - 
Total expenses                          4,512,781      4,547,099 
Income from operations                 18,518,865     25,644,182 
Interest income                         1,948,720      1,448,655 
Income before taxes                    20,467,585     27,092,837 
Provision for income taxes              3,342,886      4,398,379 
Net income                           $ 17,124,699   $ 22,694,458 
Net income per share - basic         $       3.54   $       4.70 
Net income per share - diluted       $       3.54   $       4.70 
Weighted average shares outstanding                              
Basic                                   4,833,146      4,830,826 
Diluted                                 4,839,705      4,832,096 


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                                           NVE CORPORATION                                           
                                           BALANCE SHEETS                                            
                                       MARCH 31, 2024 AND 2023                                       
                                                                                                     
                                                                    March 31, 2024    March 31, 2023 
ASSETS                                                                                               
Current assets                                                                                       
Cash and cash equivalents                                           $ 10,283,550      $  1,669,896   
Marketable securities, short-term (amortized cost of $12,283,630      11,917,779        15,513,095   
as of March 31, 2024 and $15,696,135 as of March 31, 2023)                                           
Accounts receivable, net of allowance for credit losses of $15,000     3,144,833         6,523,344   
Inventories                                                            7,158,585         6,417,010   
Prepaid expenses and other assets                                        689,349           663,459   
Total current assets                                                  33,194,096        30,786,804   
Fixed assets                                                                                         
Machinery and equipment                                               10,501,096        10,484,365   
Leasehold improvements                                                 1,956,309         1,956,309   
                                                                      12,457,405        12,440,674   
Less accumulated depreciation and amortization                        11,403,383        11,095,236   
Net fixed assets                                                       1,054,022         1,345,438   
Deferred tax assets                                                    1,453,704           572,038   
Marketable securities, long-term (amortized cost of $31,417,890       30,788,301        36,125,047   
as of March 31, 2024, and $37,495,846 as of March 31, 2023)                                          
Right-of-use asset - operating lease                                     289,910           425,843   
Total assets                                                        $ 66,780,033      $ 69,255,170   
                                                                                                     
LIABILITIES AND SHAREHOLDERS' EQUITY                                                                 
Current liabilities                                                                                  
Accounts payable                                                    $    127,154      $    281,712   
Accrued payroll and other                                                729,215         1,375,250   
Operating lease                                                          179,372           175,798   
Total current liabilities                                              1,035,741         1,832,760   
Operating lease                                                          175,775           342,908   
Total liabilities                                                      1,211,516         2,175,668   
                                                                                                     
Shareholders' equity                                                                                 
Common stock                                                              48,337            48,308   
Additional paid-in capital                                            19,554,812        19,295,442   
Accumulated other comprehensive income                                  (777,637 )      (1,213,858 ) 
Retained earnings                                                     46,743,005        48,949,610   
Total shareholders' equity                                            65,568,517        67,079,502   
Total liabilities and shareholders' equity                          $ 66,780,033      $ 69,255,170   


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