{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-089793","form_type":"8-K","ticker":"AEYE","cik":"0001362190","company_name":"AUDIOEYE INC","filed_at":"2023-08-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:33.703421+00:00","generated_at":"2026-06-11T16:53:24.546020+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"AudioEye Q2 revenue record $7.84M (+4% YoY); net loss improves 24%","bullets":["Revenue $7.84M, gross margin 77% vs 76%; operating expenses down 3% to $8.1M.","Net loss $2.0M ($0.17 loss/share) vs $2.6M ($0.23) year ago; non-GAAP net loss $0.2M.","ARR $29.7M at June 30, up sequentially; customer count up 37% to ~104,000.","Q3 guidance: revenue $7.8-7.9M, ARR +$1M, ~$100K non-GAAP profit, positive cash flow by Q4.","BOIA integration complete; DOJ proposed rule on website accessibility under ADA."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-089793","json":"https://secwatch.observer/filing/0001104659-23-089793.json","markdown":"https://secwatch.observer/filing/0001104659-23-089793.md","text":"https://secwatch.observer/filing/0001104659-23-089793.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1362190/000110465923089793/0001104659-23-089793-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1362190/000110465923089793/tm2323106d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T16:53:24.546020+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":[{"claim_id":"dff9cee73e041765da77f8488090b0de19de02e3","claim":"AUDIOEYE INC reported second quarter ended June 30, 2023 results: revenue $7.84M, net income $2.0M, or $(0.17) per share, EPS $(0.17) per share.","evidence_excerpt":"and mobile apps. We believe that momentum is building to resolve digital accessibility at scale.” Second Quarter 2023 Financial Results ● Total revenue increased 4% to a record $7.84M from $7.6M in the same prior year period. ● Gross profit increased to $6.05M (77% of total revenue) from $5.7M (76% of total revenue) in the same prior year period. The","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1362190/000110465923089793/0001104659-23-089793-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter ended June 30, 2023"},{"label":"Revenue","value":"$7.84M"},{"label":"Net income","value":"$2.0M, or $(0.17) per share"},{"label":"EPS","value":"$(0.17) per share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}