{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-042926","form_type":"8-K","ticker":"ICCC","cik":"0000811641","company_name":"IMMUCELL CORP /DE/","filed_at":"2024-05-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:22.042721+00:00","generated_at":"2026-06-02T01:34:25.663448+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"ImmuCell Q1 2024: Record sales $7.3M (+111% YoY); net loss narrows; FDA delays Re-Tain","bullets":["Product sales of $7.3M, up 111% YoY from $3.4M; all-time quarterly record.","Net loss improved to $438k ($0.06/sh) vs $2.3M loss ($0.30/sh) a year ago.","Gross margin rose to 32% from 9%, driven by recovery from 2023 contamination events.","Production output annualized to $28.7M (~96% of $30M capacity); backlog $9.1M.","FDA issued Incomplete Letter for Re-Tain CMC; requires contract manufacturer inspection resolution before resubmission."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-042926","json":"https://secwatch.observer/filing/0001213900-24-042926.json","markdown":"https://secwatch.observer/filing/0001213900-24-042926.md","text":"https://secwatch.observer/filing/0001213900-24-042926.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/811641/000121390024042926/0001213900-24-042926-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/811641/000121390024042926/ea0206072-8k_immucell.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T01:34:25.663448+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":"93b74809e87aaadb6614b4011157d7038e3ecbbe","claim":"IMMUCELL CORP /DE/ reported the quarter ended March 31, 2024 results: revenue $7.3 million, net income Net loss was $438,000, EPS $0.06 per basic share.","evidence_excerpt":"comparable period ended March 31, 2023. Total sales during the trailing twelve-month period ended March 31, 2024 were 33% above the comparable period ended March 31, 2023. The $7.3 million in sales recorded during the first quarter of 2024 represents an all-time quarterly sales record for the Company. The next highest quarter was $6 million recorded during the","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/811641/000121390024042926/0001213900-24-042926-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended March 31, 2024"},{"label":"Revenue","value":"$7.3 million"},{"label":"Net income","value":"Net loss was $438,000"},{"label":"EPS","value":"$0.06 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"}