{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-031477","form_type":"8-K","ticker":"AEYE","cik":"0001362190","company_name":"AUDIOEYE INC","filed_at":"2024-03-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.951933+00:00","generated_at":"2026-06-05T02:27:15.059992+00:00","sec_items":["1.01","2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"AudioEye reports record Q4 revenue $7.87M, adjusted EBITDA $1.3M; guides FY2024 revenue $34.0-$34.4M","bullets":["Q4 2023 revenue $7.87M (+2% YoY), record; FY2023 revenue $31.3M (+5% YoY).","Q4 GAAP net loss improved to $(0.04)/share from $(0.17); adjusted EPS $0.11.","Adjusted EBITDA $1.3M (17% margin) vs $0.2M in Q4 2022; full-year positive $1.3M.","ARR $31.2M at Dec 31, up from $30.5M at Sep 30; cash $9.2M, up from $3.3M.","FY2024 guidance: revenue $34.0-$34.4M, adjusted EBITDA $3.5-$4.5M, adjusted EPS $0.29-$0.38."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-031477","json":"https://secwatch.observer/filing/0001104659-24-031477.json","markdown":"https://secwatch.observer/filing/0001104659-24-031477.md","text":"https://secwatch.observer/filing/0001104659-24-031477.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1362190/000110465924031477/0001104659-24-031477-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1362190/000110465924031477/tm247860d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T02:27:15.059992+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":"2459b6389b8e94425e8cbf222c3da40a1d748b55","claim":"AUDIOEYE INC updated its the fiscal quarter and fiscal year ended December 31, 2023 guidance (initiated).","evidence_excerpt":"On March 6, 2024, AudioEye, Inc. (the “Company”) issued a press release reporting its financial results for the fiscal quarter and fiscal year ended December 31, 2023. A copy of the Company’s press release is furnished herewith as Exhibit 99.1.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1362190/000110465924031477/0001104659-24-031477-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fiscal quarter and fiscal year ended December 31, 2023"},{"label":"Guidance","value":"initiated"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"5195e72baff087fd0a788afe96ca7eaa7e3cb0be","claim":"AUDIOEYE INC amended Amendment with SG Credit Partners, Inc. (effective 2024-03-05).","evidence_excerpt":"On March 5, 2024, AudioEye, Inc. (the “Company”) and its wholly-owned subsidiary, Springtime, Inc. (together with the Company, the “Borrowers”), entered into an Amendment (the “Amendment”) to the Loan and Security Agreement (the “Loan Agreement”) dated as of November 30, 2023 with SG Credit Partners, Inc., a Delaware corporation (the “Lender”) to increase the Permitted Stock Repurchase (as defined in the Loan Agreement) to $3.5 million.","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1362190/000110465924031477/0001104659-24-031477-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"amendment"},{"label":"Agreement","value":"credit facility"},{"label":"Counterparty","value":"SG Credit Partners, Inc."},{"label":"Effective","value":"2024-03-05"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}