{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-059428","form_type":"8-K","ticker":"AEYE","cik":"0001362190","company_name":"AUDIOEYE INC","filed_at":"2026-05-12T20:22:25+00:00","discovered_at":"2026-05-12T20:23:00.283086+00:00","generated_at":"2026-05-12T20:26:41.286084+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"AudioEye reports record Q1 2026 revenue $10.6M (+8% YoY); ARR $41.2M","bullets":["Net loss $2.1M ($0.17 EPS); adjusted EBITDA $2.4M, adjusted EPS $0.18.","ARR rose to $41.2M from $40.0M at Dec 31, 2025; ~127k customers.","Q2 2026 revenue guidance $10.65-10.75M; FY 2026 revenue guidance $43.25-44.25M.","Adjusted EBITDA guidance: Q2 $2.6-2.7M, FY at least $12M; adjusted EPS FY at least $0.96.","Litigation expenses of $1.1M drove higher net loss; cash $8.6M vs $5.3M."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-059428","json":"https://secwatch.observer/filing/0001104659-26-059428.json","markdown":"https://secwatch.observer/filing/0001104659-26-059428.md","text":"https://secwatch.observer/filing/0001104659-26-059428.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1362190/000110465926059428/0001104659-26-059428-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1362190/000110465926059428/aeye-20260512x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-12T20:26:41.286084+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":"454786a6f97c2f52177b7d66b89bbd970874da1b","claim":"AUDIOEYE INC reported the first quarter ended March 31, 2026 results: revenue $10.6M, net income $2.1M, EPS $(0.17) per share. Guidance initiated.","evidence_excerpt":"customers in the future and look forward to increasing the value they receive from our products.” ​ First Quarter 2026 Financial Results ● Total revenue increased 8% to a record $10.6M from $9.7M in the same prior year period. ● Gross profit increased to $8.3M (78% of total revenue) from $7.7M (80% of total revenue) in the same prior year period. The increase","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1362190/000110465926059428/0001104659-26-059428-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the first quarter ended March 31, 2026"},{"label":"Revenue","value":"$10.6M"},{"label":"Net income","value":"$2.1M"},{"label":"EPS","value":"$(0.17) per share"},{"label":"Guidance","value":"initiated"},{"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"}