{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-057728","form_type":"8-K","ticker":"LGMK","cik":"0001566826","company_name":"LogicMark, Inc.","filed_at":"2026-05-15T20:06:31+00:00","discovered_at":"2026-05-15T20:13:00.225904+00:00","generated_at":"2026-05-15T20:15:59.584670+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"LogicMark Q1 revenue up 24% to $3.2M; operating loss narrows to $1.5M","bullets":["Revenue $3.2M (+24% YoY); gross margin expanded 610 bps to 69.6%.","Operating loss narrowed 36% to $1.5M from $2.4M YoY.","Net loss $1.5M ($1.68/share) vs $2.3M ($93.50/share, retroactively adjusted for 1-for-750 reverse split).","Cash and investments $7.5M; no long-term debt.","CEO cited upcoming wearable watch and AI-powered fall detection hub as growth catalysts."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-057728","json":"https://secwatch.observer/filing/0001213900-26-057728.json","markdown":"https://secwatch.observer/filing/0001213900-26-057728.md","text":"https://secwatch.observer/filing/0001213900-26-057728.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1566826/000121390026057728/0001213900-26-057728-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1566826/000121390026057728/ea0291038-8k_logic.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T20:15:59.584670+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":"7d8f52580897cceba52a23fffa88bf31604a2abc","claim":"LogicMark, Inc. reported first quarter ended March 31, 2026 results: revenue $3.2 million, net income $1.5 million, or $1.68 per basic and diluted share, EPS $1.68 per basic and diluted share.","evidence_excerpt":"safety economy, today announced financial and operational results for the first quarter ended March 31, 2026. Financial Highlights ● First quarter 2026 revenue increased 24% to $3.2 million compared to the same period last year. Revenue has increased year-over-year in seven of the last eight quarters. ● Gross margin expanded 610 basis points to 69.6%, up from 63.5%","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1566826/000121390026057728/0001213900-26-057728-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter ended March 31, 2026"},{"label":"Revenue","value":"$3.2 million"},{"label":"Net income","value":"$1.5 million, or $1.68 per basic and diluted share"},{"label":"EPS","value":"$1.68 per basic and diluted 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"}