{"schema_version":"secwatch.filing_event.v1","accession":"0001079973-25-001205","form_type":"8-K","ticker":"SPFX","cik":"0001807893","company_name":"STANDARD PREMIUM FINANCE HOLDINGS, INC.","filed_at":"2025-07-31T23:59:59+00:00","discovered_at":"2026-05-14T18:02:45.064058+00:00","generated_at":"2026-05-17T22:25:29.865550+00:00","sec_items":["8.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Standard Premium Finance posts Q2 revenue $3.1M, ROE 15%, expands buyback to open market","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."],"urls":{"canonical":"https://secwatch.observer/filing/0001079973-25-001205","json":"https://secwatch.observer/filing/0001079973-25-001205.json","markdown":"https://secwatch.observer/filing/0001079973-25-001205.md","text":"https://secwatch.observer/filing/0001079973-25-001205.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1807893/000107997325001205/0001079973-25-001205-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1807893/000107997325001205/spfx_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T22:25:29.865550+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}