{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-100234","form_type":"8-K","ticker":"TPCS","cik":"0001328792","company_name":"TECHPRECISION CORP","filed_at":"2024-09-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:12.631951+00:00","generated_at":"2026-05-31T04:30:34.930615+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"TechPrecision FY2024: operating loss $4.6M, debt covenant violated, working capital negative $2.9M","bullets":["Q4 net sales $8.6M (+15% YoY); full-year net sales $31.6M (+1%).","Full-year operating loss $4.6M vs loss $1.1M; Q4 loss $2.5M vs $0.7M.","SG&A includes $1.1M breakup fee and $1.9M due diligence costs from terminated Votaw acquisition.","Cash $0.1M; working capital negative $2.9M due to $7.6M debt reclassified to current on covenant violation.","Backlog $50M; company expects to deliver backlog over 1-3 years with gross margin expansion."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-100234","json":"https://secwatch.observer/filing/0001104659-24-100234.json","markdown":"https://secwatch.observer/filing/0001104659-24-100234.md","text":"https://secwatch.observer/filing/0001104659-24-100234.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1328792/000110465924100234/0001104659-24-100234-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1328792/000110465924100234/tm2424155d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T04:30:34.930615+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"}