{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-22-074266","form_type":"8-K","ticker":"ICCC","cik":"0000811641","company_name":"IMMUCELL CORP /DE/","filed_at":"2022-11-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:53.632698+00:00","generated_at":"2026-06-21T15:26:48.341201+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"ImmuCell Q3 2022 sales down 7% YoY, net loss of $655K vs prior-year profit; margins hurt by contamination","bullets":["Q3 2022 product sales of $4.80M, down 7% from $5.15M in Q3 2021; nine-month sales up 6% to $14.66M.","Net loss of $655K ($0.08/share) in Q3 vs net income of $148K ($0.02/share) a year ago; nine-month net loss $826K.","Gross margin fell to 38% in Q3 from 47% in prior year due to product contamination events causing inventory write-offs.","Restated Q1 and Q2 2022 filings to accrue $222K of deferred compensation (PTO); no cash impact.","FDA submission for Re-Tain CMC Technical Section on track for Q1 2023, subject to six-month review."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-22-074266","json":"https://secwatch.observer/filing/0001213900-22-074266.json","markdown":"https://secwatch.observer/filing/0001213900-22-074266.md","text":"https://secwatch.observer/filing/0001213900-22-074266.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/811641/000121390022074266/0001213900-22-074266-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/811641/000121390022074266/ea169099-8k_immucell.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T15:26:48.341201+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":"19a3ac910ec18fbc560fd18791d18a4ef4461d92","claim":"IMMUCELL CORP /DE/ reported the nine-month periods ended September 30, 2022 results: revenue $ 14.66 million, net income ($826,000), EPS ($0.11) per basic share.","evidence_excerpt":"(% Decrease ) % Increase During the Three-Month Periods Ended September 30, $ 4.80 million $ 5.15 million $ (354,000 ) (7 )% During the Nine-Month Periods Ended September 30, $ 14.66 million $ 13.80 million $ 858,000 6 % During the Twelve-Month Periods Ended September 30, $ 20.10 million $ 17.54 million $ 2.56 million 15 % Management’s Discussion: “As we work our way","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/811641/000121390022074266/0001213900-22-074266-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the nine-month periods ended September 30, 2022"},{"label":"Revenue","value":"$ 14.66 million"},{"label":"Net income","value":"($826,000)"},{"label":"EPS","value":"($0.11) per basic share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"94a91661cbce4fea16e23038a7fa48fc98e8e984","claim":"IMMUCELL CORP /DE/ reported the quarter ended September 30, 2022 results: revenue $ 4.80 million, net income ($655,000), EPS ($0.08) per basic share.","evidence_excerpt":"quarter ended September 30, 2022. Unaudited Total Sales Results: 2022 2021 ($ Decrease ) $ Increase (% Decrease ) % Increase During the Three-Month Periods Ended September 30, $ 4.80 million $ 5.15 million $ (354,000 ) (7 )% During the Nine-Month Periods Ended September 30, $ 14.66 million $ 13.80 million $ 858,000 6 % During the Twelve-Month Periods Ended September","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/811641/000121390022074266/0001213900-22-074266-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended September 30, 2022"},{"label":"Revenue","value":"$ 4.80 million"},{"label":"Net income","value":"($655,000)"},{"label":"EPS","value":"($0.08) per basic share"},{"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"}