{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-086606","form_type":"8-K","ticker":"MDAI","cik":"0001833498","company_name":"Spectral AI, Inc.","filed_at":"2023-11-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.870997+00:00","generated_at":"2026-06-08T03:58:56.537926+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Spectral AI Q3 revenue $3.4M, net loss $10.6M; affirms FY2023 guidance $17.4M","bullets":["Q3 revenue $3.4M (down 51% YoY); net loss $10.6M ($0.77/share) vs loss $0.4M in Q3 2022.","Adjusted EBITDA loss $3.9M vs $0.0M; non-recurring transaction costs $7.6M from Nasdaq listing.","Cash $7.3M, no long-term debt; reaffirms FY2023 revenue ~$17.4M and FY2024 ~$28.0M.","Received $149M U.S. government contract for DeepView System burn indication (total govt awards >$246M).","Plans to submit FDA/UKCA/CE mark apps for DFU and 3D wound measurement in 2024; burn in 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-086606","json":"https://secwatch.observer/filing/0001213900-23-086606.json","markdown":"https://secwatch.observer/filing/0001213900-23-086606.md","text":"https://secwatch.observer/filing/0001213900-23-086606.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1833498/000121390023086606/0001213900-23-086606-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1833498/000121390023086606/ea188358-8k_spectral.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T03:58:56.537926+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":"29f48ca3984b9e6b10e77c9191a275210ad5a3da","claim":"Spectral AI, Inc. reported the third quarter ended September 30, 2023 results: revenue $3.4 million, net income Net loss was $(10.6) million, EPS $(0.77) per share. Guidance reaffirmed.","evidence_excerpt":"Q3 2023 FINANCIAL RESULTS OVERVIEW All comparisons are to the third quarter ended September 30, 2022 (“Q3 2022”) unless otherwise stated. ● Research & Development Revenue 1 was $3.4 million compared to $7.0 million, primarily due to decreased research and development work performed pursuant to the BARDA Burn II contract as clinical trials under this contract were","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1833498/000121390023086606/0001213900-23-086606-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the third quarter ended September 30, 2023"},{"label":"Revenue","value":"$3.4 million"},{"label":"Net income","value":"Net loss was $(10.6) million"},{"label":"EPS","value":"$(0.77) per share"},{"label":"Guidance","value":"reaffirmed"},{"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"}