---
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"
generated_at: "2026-05-31T09:54:51.386972+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# ImmuCell Q2 product sales up 55% but net loss $1.5M; FDA incomplete letter for Re-Tain

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-24-068243
- JSON: https://secwatch.observer/filing/0001213900-24-068243.json
- Plain text: https://secwatch.observer/filing/0001213900-24-068243.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.