{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-103953","form_type":"8-K","ticker":"AEYE","cik":"0001362190","company_name":"AUDIOEYE INC","filed_at":"2024-09-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:12.786685+00:00","generated_at":"2026-05-31T00:24:36.692439+00:00","sec_items":["1.01","2.02","2.03","7.01","8.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"AudioEye acquires ADA Site Compliance for $6.4M; raises FY2024 revenue guidance","bullets":["Purchased all ADA equity for $4.0M cash plus $2.4M promissory notes; earn-out up to $1.6M based on 2025 ARR.","Q3 2024 guidance raised: revenue $8.9M-$8.95M, adj. EBITDA $1.925M-$1.95M, adj. EPS $0.15-$0.16.","Full-year 2024 revenue guidance increased to $35.15M-$35.25M; adj. EBITDA $6.3M-$6.45M; adj. EPS $0.51-$0.53.","ADA acquisition expected to be accretive in Q4 2024; management expects 'Rule of 40' in Q3.","Deal funded from cash and a loan amendment with SG Credit Partners allowing earnout and note payments."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-103953","json":"https://secwatch.observer/filing/0001104659-24-103953.json","markdown":"https://secwatch.observer/filing/0001104659-24-103953.md","text":"https://secwatch.observer/filing/0001104659-24-103953.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1362190/000110465924103953/0001104659-24-103953-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1362190/000110465924103953/tm2423575d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T00:24:36.692439+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"}