---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-26-108940"
form_type: "8-K"
ticker: "AEYE"
cik: "0001362190"
company_name: "AUDIOEYE INC"
filed_at: "2026-09-18T20:10:15+00:00"
generated_at: "2026-09-18T20:11:48.059117+00:00"
event_type: "debt"
sentiment: "neutral"
materiality_score: 0.45
calibrated_materiality_score: 0.45
confidence: "high"
source: SEC EDGAR
---

# AudioEye amends Western Alliance loan: litigation add-backs up to $5M in 2026, $3M in 2027

## Summary
- Fourth Loan Modification Agreement signed Sept 18, 2026 with Western Alliance Bank; $5,000 amendment fee.
- Adjusted EBITDA/EBIDA can now add back non-operating litigation expenses up to $5M TTM through 2026, $3M TTM in 2027, $0 thereafter.
- Permitted Stock Buyback Amount set at $7M aggregate for FY2025-2027, replacing annual limits; $2M annual cap for FY2028 onward.
- Amendment also includes broad release of claims by AudioEye against the Bank.

## SEC filing metadata
- accession: 0001104659-26-108940
- form_type: 8-K
- ticker: AEYE
- cik: 0001362190
- company_name: AUDIOEYE INC
- filed_at: 2026-09-18T20:10:15+00:00
- event_type: debt
- sentiment: neutral
- materiality_score: 0.45
- calibrated_materiality_score: 0.45
- confidence: high
- sec_items: 1.01, 2.03, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1362190/000110465926108940/0001104659-26-108940-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1362190/000110465926108940/aeye-20260918x8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-26-108940
- JSON: https://secwatch.observer/filing/0001104659-26-108940.json
- Plain text: https://secwatch.observer/filing/0001104659-26-108940.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.