Item 2.02 Results of Operations and Financial Condition.

On January 23, 2023, Orion Energy Systems, Inc. (the "Company") issued a press release containing preliminary unaudited information about the Company's expected revenue results for its fiscal third quarter ended December 31, 2022 and outlook for its fiscal year ending March 31, 2023. A copy of the press release is furnished as Exhibit 99.1 to this Current Report on Form 8-K and is incorporated herein by reference.

Item 9.01 Financial Statements and Exhibits.

Exhibit 99.1 Press Release of Orion Energy Systems, Inc., dated January 23,


             2023

Exhibit 104 Cover Page Interactive Data File (embedded within the Inline XBRL


             document)

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