{"filings":[{"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}],"next_cursor":null}