{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-027447","form_type":"8-K","ticker":"MDAI","cik":"0001833498","company_name":"Spectral AI, Inc.","filed_at":"2024-03-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.846861+00:00","generated_at":"2026-06-04T05:31:10.052209+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":"Spectral AI reports FY2023 net loss of $20.9M ($1.48/sh); guides FY2024 revenue $28M","bullets":["Q4 2023 R&D revenue $5.3M; FY2023 R&D revenue $18.1M (down from $25.4M YoY).","Net loss FY2023 $20.9M vs $2.9M in FY2022; includes $8.3M non-recurring transaction costs.","Cash $4.8M at Dec 31, 2023; no long-term debt; raised $5M via prepaid advance in Q1 2024.","Guides FY2024 R&D revenue ~$28M; first commercial product revenue expected 2H 2024 from UK burn device.","Awarded up to $150M US Government contract; initiated pivotal burn study for FDA submission."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-027447","json":"https://secwatch.observer/filing/0001213900-24-027447.json","markdown":"https://secwatch.observer/filing/0001213900-24-027447.md","text":"https://secwatch.observer/filing/0001213900-24-027447.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1833498/000121390024027447/0001213900-24-027447-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1833498/000121390024027447/ea0202835-8k_spectral.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T05:31:10.052209+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":"29f9618a64bd4e830b9562307fd032aa536dad14","claim":"Spectral AI, Inc. reported financial results for the quarter and year ended December 31, 2023.","evidence_excerpt":"On March 27, 2024, Spectral AI, Inc. (the “Company”) reported its financial results for the quarter and year ended December 31, 2023. A copy of the press release containing this information is furnished as Exhibit 99.1 hereto and is incorporated by reference in this Item 2.02.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1833498/000121390024027447/0001213900-24-027447-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter and year ended December 31, 2023"},{"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"}