{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-22-071551","form_type":"8-K","ticker":"ABTC","cik":"0001755953","company_name":"American Bitcoin Corp.","filed_at":"2022-11-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:51.994303+00:00","generated_at":"2026-06-21T20:46:45.688606+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Akerna Q3 2022: Software revenue up 17% to $5.3M, net loss widens to $2.3M","bullets":["Total revenue $5.4M (+5% YoY); software revenue $5.3M (+17% YoY).","Gross profit $3.4M (62% margin); loss from operations of $0.8M included a $3.0M earn-out adjustment benefit.","Net loss $2.3M vs $1.5M in Q3 2021; Adjusted EBITDA loss narrowed to $1.4M from $1.5M.","75% of revenue is recurring annual; cash and restricted cash $9.5M as of Sept 30, 2022.","CEO cites cost controls and narrowing EBITDA losses as path to sustained profitability."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-22-071551","json":"https://secwatch.observer/filing/0001213900-22-071551.json","markdown":"https://secwatch.observer/filing/0001213900-22-071551.md","text":"https://secwatch.observer/filing/0001213900-22-071551.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1755953/000121390022071551/0001213900-22-071551-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1755953/000121390022071551/ea168506-8k_akernacorp.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T20:46:45.688606+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":"3aa0b4c110dc9589199002c8e4867546b3815ec5","claim":"American Bitcoin Corp. reported the third quarter ended September 30, 2022 results: revenue $5.4 million, net income $2.3 million.","evidence_excerpt":"Total revenue was $5.4 million, up 5% year-over-year ● Gross profit of $3.4 million, or 62% of total revenues, was essentially flat with $3.2 million, or 62% of total revenues in the same period of 2021 ● Loss from operations was $0.8 million which included a $3.0 million benefit, attributable to an acquisition earn-out adjustment, compared to a loss of $3.7 million in last year’s same period ● Net loss was $2.3 million compared to a loss of $1.5 million in last year’s third quarter","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1755953/000121390022071551/0001213900-22-071551-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the third quarter ended September 30, 2022"},{"label":"Revenue","value":"$5.4 million"},{"label":"Net income","value":"$2.3 million"},{"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"}