---
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"
generated_at: "2026-05-29T02:44:24.417103+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Immersion Q2 FY2025: GAAP EPS $0.83, Non-GAAP EPS $1.22; declares $0.245 special dividend

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-24-109051
- JSON: https://secwatch.observer/filing/0001213900-24-109051.json
- Plain text: https://secwatch.observer/filing/0001213900-24-109051.txt

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