{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-088341","form_type":"8-K","ticker":"MDAI","cik":"0001833498","company_name":"Spectral AI, Inc.","filed_at":"2026-08-12T20:03:02+00:00","discovered_at":"2026-08-12T20:04:00.552774+00:00","generated_at":"2026-08-12T20:04:18.318008+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Spectral AI Q2 loss narrows to $4.2M; FDA-cleared DeepView targets first sales by year-end","bullets":["Q2 2026 R&D revenue $3.5M vs $5.1M YoY; gross margin 31.6% vs 45.2% on BARDA cost-share.","Net loss $4.2M ($0.13/share) vs $8.0M loss ($0.31) YoY; adjusted EBITDA loss $(3.5)M vs $(1.7)M.","Cash $14.0M at June 30, 2026; drew $6.5M under Avenue Capital credit facility post-FDA clearance.","FDA De Novo clearance for DeepView burn indication received May 2026; first U.S. commercial sales targeted by year-end 2026.","March 2026 BARDA advanced funding of $31.7M; new CFO David McGuire and CCO Darcy Bajko appointed."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-088341","json":"https://secwatch.observer/filing/0001213900-26-088341.json","markdown":"https://secwatch.observer/filing/0001213900-26-088341.md","text":"https://secwatch.observer/filing/0001213900-26-088341.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1833498/000121390026088341/0001213900-26-088341-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1833498/000121390026088341/ea0301807-8k_spectral.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-12T20:04:18.318008+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"}