---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-23-061552"
form_type: "8-K"
ticker: "DVLT"
cik: "0001682149"
company_name: "Datavault AI Inc."
filed_at: "2023-05-17T23:59:59+00:00"
generated_at: "2026-06-14T22:27:26.901433+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# WiSA Q1 rev $0.5M, gross margin -267%; LOI to buy Comhear, sees 2024 rev $10-15M

## Summary
- Q1 2023 revenue $0.5M vs $0.6M Q1 2022; gross margin negative 267% due to $1.3M inventory reserve.
- Cash at March 31, 2023: $5.3M; April 2023 offered $1.2M gross; paid off Senior Secured Convertible Note.
- Signed non-binding LOI to acquire Comhear (AI adaptive audio); expected close Q3 2023, accretive Q4 2023.
- Guidance: full 2023 revenue growth; post-acquisition 2024 revenue guided $10M-$15M.
- Definitive agreements expected June 2023; proxy for shareholder approval planned for July 2023.

## SEC filing metadata
- accession: 0001104659-23-061552
- form_type: 8-K
- ticker: DVLT
- cik: 0001682149
- company_name: Datavault AI Inc.
- filed_at: 2023-05-17T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1682149/000110465923061552/0001104659-23-061552-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1682149/000110465923061552/tm2316008d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-23-061552
- JSON: https://secwatch.observer/filing/0001104659-23-061552.json
- Plain text: https://secwatch.observer/filing/0001104659-23-061552.txt

## Key facts
- Earnings Releases
  Datavault AI Inc. reported the quarter ended March 31, 2023 results: revenue $0.5 million. Guidance initiated.
  - Period: the quarter ended March 31, 2023
  - Revenue: $0.5 million
  - Guidance: initiated
  - Result: reported results
  source text: ● Q1 2023 revenue was $0.5 million, compared to $0.6 million in Q1 2022 and $0.9 million in Q4 2022.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1682149/000110465923061552/0001104659-23-061552-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.