{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-068243","form_type":"8-K","ticker":"ICCC","cik":"0000811641","company_name":"IMMUCELL CORP /DE/","filed_at":"2024-08-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.952925+00:00","generated_at":"2026-05-31T09:54:51.386972+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 Q2 product sales up 55% but net loss $1.5M; FDA incomplete letter for Re-Tain","bullets":["Product sales $5.5M (+55% YoY); six-month sales $12.7M (+82% YoY).","Net loss $1.5M ($0.20/sh) in Q2 2024 vs $1.4M loss ($0.18/sh) in Q2 2023.","Gross margin fell to 22% from 30% due to contamination issues and yield losses.","FDA issued CMC Technical Section Incomplete Letter for Re-Tain; resubmission hinges on contract manufacturer inspection resolution.","Backlog $7.9M as of Aug 6 2024, down from $9.4M at Dec 31 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-068243","json":"https://secwatch.observer/filing/0001213900-24-068243.json","markdown":"https://secwatch.observer/filing/0001213900-24-068243.md","text":"https://secwatch.observer/filing/0001213900-24-068243.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/811641/000121390024068243/0001213900-24-068243-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/811641/000121390024068243/ea0211270-8k_immucell.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T09:54:51.386972+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}