{"filings":[{"id":1773956,"accession_number":"0001079973-26-000963","cik":1807893,"company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","ticker":"SPFX","form_type":"8-K/A","filed_at":"2026-07-21T19:33:44+00:00","items":["5.07"],"status":"ready","headline":"Standard Premium Finance to hold say-on-pay votes every three years after stockholder vote","summary_kind":"llm","event_type":"other","confidence":"high","bullets":["Stockholders voted 1,250,939 for three years, 418,713 for two years, 340,263 for one year on frequency of say-on-pay.","Board recommended three-year frequency; company adopted that schedule.","Next advisory vote on say-on-pay frequency required no later than 2029 annual meeting.","Decision disclosed via 8-K/A amending original June 12, 2026 report."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"market_cap_usd":5714861.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":1077516,"accession_number":"0001079973-26-000842","cik":1807893,"company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","ticker":"SPFX","form_type":"8-K","filed_at":"2026-06-16T17:30:13+00:00","items":["5.07"],"status":"ready","headline":"Shareholders elect three directors, approve say-on-pay and board size amendment","summary_kind":"llm","event_type":"other","confidence":"high","bullets":["Three directors (William Koppelmann, Mark Kutner, Scott Howell) elected each with 2,009,915 votes.","Advisory say-on-pay approved: 1,949,450 votes for, 60,465 against.","Future say-on-pay vote frequency set at three years (1,250,939 votes for three years).","Amendment to remove 11-member board requirement approved: 1,723,167 for, 286,748 abstain."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.15,"market_cap_usd":5714861.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":95635,"accession_number":"0001079973-26-000559","cik":1807893,"company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","ticker":"SPFX","form_type":"8-K","filed_at":"2026-04-28T23:59:59+00:00","items":["8.01","9.01"],"status":"ready","headline":"Standard Premium repurchases 76,000 shares at $2.25; cites strong 2025 results","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Repurchased 76,000 shares at $2.25 per share under board-authorized buyback program.","2025 net income increased 24%, EPS up 27.5%, loan originations reached $158 million.","Receivables portfolio grew 14%, operating cash flow increased 56% in fiscal 2025.","CEO says buyback supports strategic direction and returns capital to shareholders."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":5714861.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":108837,"accession_number":"0001079973-26-000396","cik":1807893,"company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","ticker":"SPFX","form_type":"8-K","filed_at":"2026-03-31T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Standard Premium Finance Holdings replaces independent auditor Stephano Slack with M&K CPAs","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Stephano Slack LLC resigned as independent auditor effective March 27, 2026; no disagreements or reportable events.","Audit Committee engaged M&K CPAs, PLLC on March 30, 2026 to serve as new independent registered public accounting firm.","No prior consultations with M&K CPAs regarding accounting principles or auditing issues.","Former auditor's reports on FY 2025 and FY 2024 financials were unqualified, no adverse opinion or modification.","Letter from resigning auditor furnished as Exhibit 16.1, concurring with the company's disclosures."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":5714861.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":125289,"accession_number":"0001553350-25-000200","cik":1807893,"company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","ticker":"SPFX","form_type":"8-K","filed_at":"2025-12-29T23:59:59+00:00","items":["8.01"],"status":"ready","headline":"Director John Leavitt resigns from Standard Premium Finance Holdings board effective Dec 28, 2025","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["John Leavitt resigned as Director effective December 28, 2025.","Leavitt also served on the Audit Committee; resignation not due to any disagreement.","No replacement named in the filing."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"market_cap_usd":5714861.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":125288,"accession_number":"0001079973-25-001696","cik":1807893,"company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","ticker":"SPFX","form_type":"8-K","filed_at":"2025-11-13T23:59:59+00:00","items":["5.07"],"status":"ready","headline":"Standard Premium Finance Holdings reports annual meeting voting results; directors elected, auditor ratified","summary_kind":"llm","event_type":"other","confidence":"high","bullets":["Shareholders elected John Leavitt, Christopher Perrucci, and Carl Christian Hoechner as directors for three-year terms.","Leavitt received 1,353,227 votes for, Perrucci 1,376,939, and Hoechner 1,371,005; no broker non-votes on any nominee.","Ratification of Stephano Slack, LLC as independent auditor for 2025 passed with 1,378,340 votes for, none against.","Total shares entitled to vote: 3,167,216; meeting held on November 7, 2025."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.15,"market_cap_usd":5714861.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":125287,"accession_number":"0001079973-25-001528","cik":1807893,"company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","ticker":"SPFX","form_type":"8-K","filed_at":"2025-10-01T23:59:59+00:00","items":["2.03","9.01"],"status":"ready","headline":"Standard Premium Finance expands credit line to $115M, cuts rate, extends maturity to 2028","summary_kind":"llm","event_type":"debt","confidence":"high","bullets":["Maximum borrowing capacity raised to $75M (committed) plus $40M uncommitted accordion, totaling $115M.","Interest rate margin reduced to 210 bps from prior range of 255–296 bps.","Maturity extended to September 25, 2028.","Loan now syndicated among First Horizon Bank, Flagstar Bank, and Cadence Bank.","All other material terms of the original loan agreement remain unchanged."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":5714861.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":142013,"accession_number":"0001079973-25-001205","cik":1807893,"company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","ticker":"SPFX","form_type":"8-K","filed_at":"2025-07-31T23:59:59+00:00","items":["8.01","9.01"],"status":"ready","headline":"Standard Premium Finance posts Q2 revenue $3.1M, ROE 15%, expands buyback to open market","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Q2 revenue $3.1M, income before taxes $345k, return-on-equity 15%.","Board expanded $250k stock repurchase program to allow open market purchases under SEC safe harbor.","Company operates as specialty finance provider; OTCQX listed under ticker SPFX.","Q2 results cited as strong performance driver behind repurchase program expansion."],"consensus_eps_estimate":null,"consensus_eps_actual":0.14,"consensus_revenue_estimate":null,"consensus_revenue_actual":6011956.0,"consensus_period":"2025-Q2","consensus_source":"xbrl_only","sentiment":"positive","materiality_score":0.6,"calibrated_materiality_score":0.6,"market_cap_usd":5714861.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":142012,"accession_number":"0001079973-25-001180","cik":1807893,"company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","ticker":"SPFX","form_type":"8-K","filed_at":"2025-07-24T23:59:59+00:00","items":["2.02","9.01"],"status":"ready","headline":"Standard Premium Q2 revenue $3.1M, EPS $0.08; loan portfolio up 9.7% to $70M","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Q2 2025: revenue $3.1M, income before taxes $345k, diluted EPS $0.06.","Loan portfolio exceeded $70M as of June 30, 2025, a 9.7% increase since Dec 2024.","YTD 2025: revenue $6M, income before taxes $783.5k, basic EPS $0.18, diluted EPS $0.14.","Return on equity: Q2 15%, YTD 18%, supported by stable originations and cost control.","CEO highlights capital-efficient growth and national expansion as key drivers."],"consensus_eps_estimate":null,"consensus_eps_actual":0.14,"consensus_revenue_estimate":null,"consensus_revenue_actual":6011956.0,"consensus_period":"2025-Q2","consensus_source":"xbrl_only","sentiment":"positive","materiality_score":0.55,"calibrated_materiality_score":0.55,"market_cap_usd":5714861.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":159972,"accession_number":"0001079973-25-000935","cik":1807893,"company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","ticker":"SPFX","form_type":"8-K","filed_at":"2025-05-28T23:59:59+00:00","items":["1.01","2.03","8.01","9.01"],"status":"ready","headline":"Standard Premium Finance ups revolver to $50M and authorizes $250K stock buyback","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Revolver increased from $45M to $50M via amendment with First Horizon Bank on May 21, 2025.","Board authorized repurchase of up to $250K of common stock in private transactions through Nov 2, 2025.","Repurchase program is discretionary; no obligation to buy any shares; depends on market conditions and liquidity.","CEO cites record FY2024 and Q1 2025 profitability as context for the buyback program."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.55,"calibrated_materiality_score":0.55,"market_cap_usd":5714861.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":159971,"accession_number":"0001079973-25-000683","cik":1807893,"company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","ticker":"SPFX","form_type":"8-K","filed_at":"2025-04-21T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Standard Premium Finance replaces auditor Assurance Dimensions with Stephano Slack","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Assurance Dimensions resigned as independent auditor on April 18, 2025, effective immediately.","No disagreements or reportable events occurred during 2024, 2023, or through April 18, 2025.","Audit Committee engaged Stephano Slack, LLC as new independent registered public accounting firm on April 21, 2025.","Stephano Slack had no prior consultations with the Company on accounting or auditing issues."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"market_cap_usd":5714861.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":159970,"accession_number":"0001079973-25-000590","cik":1807893,"company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","ticker":"SPFX","form_type":"8-K","filed_at":"2025-04-02T23:59:59+00:00","items":["5.02","9.01"],"status":"ready","headline":"Standard Premium Finance enters 5-year employment agreements with CEO & CFO; grants PSUs tied to EPS and Nasdaq listing","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["CEO William Koppelmann gets $275K base salary, target annual bonus of 100% of base, and 25,000 performance-based RSUs.","CFO Brian Krogol gets $175K base salary, target annual bonus of 100% of base, and 12,500 performance-based RSUs.","Both executives receive 5,000 time-based RSUs vesting 1,000 annually over 5 years.","Performance metrics include credit facility size, interest rate, EPS improvement, and Nasdaq listing.","Severance: 150% of salary+bonus for non-CIC termination, 200% for CIC termination within 18 months."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.6,"calibrated_materiality_score":0.6,"market_cap_usd":5714861.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":194964,"accession_number":"0001079973-24-001500","cik":1807893,"company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","ticker":"SPFX","form_type":"8-K","filed_at":"2024-11-12T23:59:59+00:00","items":["5.07","9.01"],"status":"ready","headline":"Standard Premium Finance shareholders reelect directors and ratify auditor at annual meeting","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Brian Krogol and James Wall reelected as directors for three-year terms, all votes for.","Shareholders ratified Assurance Dimensions as independent auditor for fiscal 2024.","Meeting held Nov 8, 2024; 2,055,706 shares voted on all proposals."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"market_cap_usd":5714861.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":211253,"accession_number":"0001079973-24-001278","cik":1807893,"company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","ticker":"SPFX","form_type":"8-K","filed_at":"2024-08-19T23:59:59+00:00","items":["2.02","9.01"],"status":"ready","headline":"Standard Premium Finance Q2 2024 revenue exceeds $3M, net income up 86% YoY","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Total revenue >$3.0M, +35% YoY; loan originations >$40M, +25% YoY.","Net income increased 86% YoY; EPS of $0.11 per share for Q2.","Weighted-average APR on new loans rose 62 bps to 17.58%.","Return on equity exceeded 23% for the quarter.","Preferred stock dividends of 7% APY declared and paid in August 2024."],"consensus_eps_estimate":null,"consensus_eps_actual":0.12,"consensus_revenue_estimate":null,"consensus_revenue_actual":5949252.0,"consensus_period":"2024-Q2","consensus_source":"xbrl_only","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":5714861.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":302377,"accession_number":"0001553350-23-000353","cik":1807893,"company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","ticker":"SPFX","form_type":"8-K","filed_at":"2023-06-27T23:59:59+00:00","items":["5.07","9.01"],"status":"ready","headline":"Shareholders elect directors, ratify auditor, approve warrant issuance at annual meeting","summary_kind":"llm","event_type":"other","confidence":"high","bullets":["All three director nominees (William Koppelmann, Dr. Mark E. Kutner, Dr. Scott Howell) elected with ~2.4M votes for.","Assurance Dimensions, LLC ratified as independent auditor for FY2023 with 2.39M votes for.","Approval of up to 1,400,000 common stock purchase warrants and underlying shares, with 2.40M votes for."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"market_cap_usd":5714861.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":322040,"accession_number":"0001553350-23-000046","cik":1807893,"company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","ticker":"SPFX","form_type":"8-K","filed_at":"2023-01-24T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Standard Premium Finance Holdings engages Assurance Dimensions as new auditor","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Audit committee engaged Assurance Dimensions, Inc. as independent registered public accounting firm on Jan 23, 2023.","No prior consultations with Assurance Dimensions regarding accounting or auditing issues.","No disagreements or reportable events with predecessor auditor."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":5714861.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":340119,"accession_number":"0001553350-22-000988","cik":1807893,"company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","ticker":"SPFX","form_type":"8-K","filed_at":"2022-12-05T23:59:59+00:00","items":["1.01","9.01"],"status":"ready","headline":"Standard Premium Finance extends $45M revolver maturity to Nov 2025, swaps LIBOR for SOFR, cuts facility fee","summary_kind":"llm","event_type":"debt","confidence":"high","bullets":["Maturity extended to November 30, 2025; index rate changed from one-month LIBOR to one-month SOFR.","Minimum Tangible Net Worth covenant set at $13.5M; prior $8.5M subordinated debt requirement removed.","Annual facility fee reduced from 0.35% to 0.25% of committed amount ($45M).","Applicable margin tiered based on Total Liabilities/Tangible Net Worth (starting at 2.75%).","Borrower paid $112,500 amendment fee; all other material terms unchanged."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":5714861.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":340118,"accession_number":"0001553350-22-000910","cik":1807893,"company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","ticker":"SPFX","form_type":"8-K","filed_at":"2022-11-15T23:59:59+00:00","items":["4.01","4.02","9.01"],"status":"ready","headline":"Standard Premium Finance restates 2021 cash flows, hires new auditor","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Audit committee concluded 2021 financials were unreliable due to cash flow classification error.","Engaged Assurance Dimensions to audit restated consolidated statement of cash flows for 2021.","Error: reclassified Increase/Decrease in Premium Finance Contracts Receivable from operating to investing activities.","Restatement is non-cash and does not affect revenue, expenses, or EPS.","Amended Form 10-K for FY2021 to be filed with SEC."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"market_cap_usd":5714861.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":340117,"accession_number":"0001553350-22-000820","cik":1807893,"company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","ticker":"SPFX","form_type":"8-K","filed_at":"2022-10-12T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Standard Premium Finance Holdings announces resignation of independent auditor Liggett & Webb P.A.","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Auditor Liggett & Webb resigned on October 11, 2022, effective immediately.","No disagreements with the auditor on accounting principles or practices for fiscal years 2020 and 2021.","Audit reports for 2020 and 2021 were unqualified, with no adverse opinions or modifications."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"market_cap_usd":5714861.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":357399,"accession_number":"0001553350-22-000731","cik":1807893,"company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","ticker":"SPFX","form_type":"8-K/A","filed_at":"2022-08-31T23:59:59+00:00","items":["5.07","9.01"],"status":"ready","headline":"Standard Premium Finance to hold say-on-pay votes every three years after shareholder vote","summary_kind":"llm","event_type":"other","confidence":"high","bullets":["Shareholders voted 1,891,068 for three-year frequency, 161,256 for two years, 100 for one year for future say-on-pay votes.","Board had recommended three years; company adopted that frequency for future advisory votes on executive compensation.","Next advisory vote on frequency of say-on-pay required no later than 2025 annual meeting."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.15,"calibrated_materiality_score":0.15,"market_cap_usd":5714861.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":357401,"accession_number":"0001553350-22-000621","cik":1807893,"company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","ticker":"SPFX","form_type":"8-K","filed_at":"2022-07-19T23:59:59+00:00","items":["5.07","9.01"],"status":"ready","headline":"Shareholders reelect directors, ratify auditor, approve say-on-pay, select 3-year frequency","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Directors elected: Krogol, Wall (2yr); Leavitt, Perrucci, Hoechner (3yr) – all with ~2.05M votes for.","Ratified Liggett & Webb as independent auditor for 2022: 2,052,424 votes for, 0 against.","Advisory approval of executive compensation passed with 2,052,324 for, 100 against.","Shareholders approved a three-year frequency for future advisory votes on executive compensation (1,891,068 votes for three years)."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.15,"market_cap_usd":5714861.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":357400,"accession_number":"0001553350-22-000592","cik":1807893,"company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","ticker":"SPFX","form_type":"8-K","filed_at":"2022-07-06T23:59:59+00:00","items":["5.02","9.01"],"status":"ready","headline":"CEO Koppelmann gets $275K base, CFO Krogol $175K under new 5-year contracts","summary_kind":"llm","event_type":"other","confidence":"high","bullets":["CEO William Koppelmann: base salary $275K for FY2022-23, escalating to $375K by year 5.","CFO Brian Krogol: base salary $175K for FY2022-23, escalating to $275K by year 5.","Both executives receive $25K annual cash bonus and 10,000 stock option signing bonus.","Performance options tied to FY2022 total revenue: up to 25,000 options at $10M+ revenue.","Contracts effective June 29, 2022, include confidentiality, non-disclosure, and termination terms."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":5714861.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":375998,"accession_number":"0001553350-22-000376","cik":1807893,"company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","ticker":"SPFX","form_type":"8-K","filed_at":"2022-05-02T23:59:59+00:00","items":["3.02","5.03","9.01"],"status":"ready","headline":"Standard Premium Finance raises $400K via preferred stock, exchanges $250K notes, amends bylaws on director nominations","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Sold 40,000 shares of Series A Convertible Preferred Stock for $400,000 to accredited investors (Rule 506(b)).","Exchanged $250,000 of promissory notes for 25,000 shares of Series A Preferred Stock under Section 3(a)(9).","Board amended bylaws on May 2, 2022 to delete requirement that independent directors must select/recommend director nominees.","Conversion price for Preferred Stock: 80% of 20-day average closing bid, minimum $5.00 per share, after a Public Equity Event.","No underwriting discounts or commissions were paid in connection with the sales."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"market_cap_usd":5714861.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":394334,"accession_number":"0001079973-22-000024","cik":1807893,"company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","ticker":"SPFX","form_type":"8-K","filed_at":"2022-01-11T23:59:59+00:00","items":["5.02","9.01"],"status":"ready","headline":"EVP and Director Samuel Konig resigns effective January 7, 2022","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["Samuel Konig resigned as Executive Vice President and Director of Standard Premium Finance Holdings on January 7, 2022.","Resignation is not due to any disagreement with the company on operations, policies, or practices.","No replacement or interim appointment has been announced."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"market_cap_usd":5714861.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":412919,"accession_number":"0001553350-21-000884","cik":1807893,"company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","ticker":"SPFX","form_type":"8-K","filed_at":"2021-10-05T23:59:59+00:00","items":["2.03","9.01"],"status":"ready","headline":"Standard Premium Finance Holdings increases revolving credit facility to $45M from $35M","summary_kind":"llm","event_type":"debt","confidence":"high","bullets":["Borrowing capacity increased to $45M from $35M under secured revolving credit facility with First Horizon Bank.","Maximum total balance sheet leverage ratio set at 3.5:1, tested quarterly.","Carl Christian Hoechner added as an individual guarantor under the loan agreement.","Amendment dated October 5, 2021, effective immediately; all other terms unchanged."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":5714861.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null}],"next_cursor":null}