secwatch.observer — SEC 8-K summary
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Issuer:     HUDSON TECHNOLOGIES INC /NY (HDSN)
CIK:        0000925528
Form:       8-K
Filed at:   2022-11-02T23:59:59+00:00
Accession:  0001104659-22-113962
Event type: earnings
Sentiment:  positive
Materiality: 0.80
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Hudson Technologies reports Q3 2022 record revenue of $89.5M, up 48% YoY
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- Revenue $89.5M (+48% YoY); net income $29.4M ($0.62 diluted EPS) vs $15.9M ($0.34) in prior year.
- Gross margin expanded to 49% from 39% YoY on higher refrigerant prices without cost appreciation.
- Operating income $36.3M vs $16.9M; debt reduced by ~$31M in Q3.
- Management cites AIM Act phasedown (10% stepdown in 2022-2023, 40% baseline reduction in 2024) as tailwind.
- Non-cash tax benefit of $2.8M in Q3 from release of valuation allowance.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/925528/000110465922113962/0001104659-22-113962-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/925528/000110465922113962/tm2229212d1_8k.htm
  HTML page:      https://secwatch.observer/filing/0001104659-22-113962

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer