{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-109051","form_type":"8-K","ticker":"IMMR","cik":"0001058811","company_name":"IMMERSION CORP","filed_at":"2024-12-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:07.530909+00:00","generated_at":"2026-05-29T02:44:24.417103+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Immersion Q2 FY2025: GAAP EPS $0.83, Non-GAAP EPS $1.22; declares $0.245 special dividend","bullets":["GAAP net income $27.2M ($0.83 diluted EPS), Non-GAAP $40.2M ($1.22) for Q2 FY2025 ended Oct 31, 2024.","Total revenues $616.2M, driven by consolidation of Barnes & Noble Education (42% stake acquired June 2024).","Special cash dividend of $0.245 per share declared, payable Jan 24, 2025 to holders of record Jan 10, 2025.","Company changed fiscal year end from Dec 31 to Apr 30; Q2 results compared to June 30, 2023 quarter.","GAAP operating expenses $86.3M vs $3.9M in prior-year quarter; Non-GAAP $73.2M."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-109051","json":"https://secwatch.observer/filing/0001213900-24-109051.json","markdown":"https://secwatch.observer/filing/0001213900-24-109051.md","text":"https://secwatch.observer/filing/0001213900-24-109051.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1058811/000121390024109051/0001213900-24-109051-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1058811/000121390024109051/immr-20241216.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T02:44:24.417103+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"}