{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-23-024317","form_type":"8-K/A","ticker":"FLNT","cik":"0001460329","company_name":"Fluent, Inc.","filed_at":"2023-08-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:33.990277+00:00","generated_at":"2026-06-11T06:06:58.320525+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Fluent amends Q2 2023 earnings to correct debt and insurance classifications, net income now $4.3M","bullets":["Correction reclassifies $5M debt prepayment from non-current to current liability on June 30, 2023 balance sheet.","$4M insurance proceeds reclassified as current asset with offsetting contra-expense to G&A, reducing expenses.","Additional income tax expense of $0.9M recorded; net income increased by approx. $3.1M.","Corrected Q2 2023 net income is $4.3M; six-month net loss restated to $27.7M.","Goodwill impairment of $25.7M for six months remains unchanged in corrected statements."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-23-024317","json":"https://secwatch.observer/filing/0001437749-23-024317.json","markdown":"https://secwatch.observer/filing/0001437749-23-024317.md","text":"https://secwatch.observer/filing/0001437749-23-024317.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1460329/000143774923024317/0001437749-23-024317-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1460329/000143774923024317/flnt20230820_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T06:06:58.320525+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":"ec563d6f88e21bbea11f6aec9dbd8d752479c345","claim":"Fluent, Inc. reported three and six months ended June 30, 2023 results: revenue 159,399, net income -27,692, EPS -0.34.","evidence_excerpt":"Revenue $ 82,145 $ 98,361 $ 159,399 $ 187,424","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1460329/000143774923024317/0001437749-23-024317-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three and six months ended June 30, 2023"},{"label":"Revenue","value":"159,399"},{"label":"Net income","value":"-27,692"},{"label":"EPS","value":"-0.34"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"ec563d6f88e21bbea11f6aec9dbd8d752479c345","claim":"Fluent, Inc. reported three and six months ended June 30, 2023 results: revenue 159,399, net income -27,692, EPS -0.34.","evidence_excerpt":"(Amounts in thousands, except share and per share data) (unaudited) Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Revenue $ 82,145 $ 98,361 $ 159,399 $ 187,424 Costs and expenses: Cost of revenue (exclusive of depreciation and amortization) 59,540 70,026 117,812 137,589 Sales and marketing 4,215 4,484 9,028 8,336 Product","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1460329/000143774923024317/0001437749-23-024317-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three and six months ended June 30, 2023"},{"label":"Revenue","value":"159,399"},{"label":"Net income","value":"-27,692"},{"label":"EPS","value":"-0.34"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"fd7d080abd19de756a77e2d5d556fbbc1a5ac683","claim":"Fluent, Inc. reported three months ended June 30, 2023 results: revenue 82,145, net income 4,251, EPS 0.05.","evidence_excerpt":"STATEMENTS OF OPERATIONS (Amounts in thousands, except share and per share data) (unaudited) Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Revenue $ 82,145 $ 98,361 $ 159,399 $ 187,424 Costs and expenses: Cost of revenue (exclusive of depreciation and amortization) 59,540 70,026 117,812 137,589 Sales and marketing 4,215 4,484 9,028","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1460329/000143774923024317/0001437749-23-024317-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three months ended June 30, 2023"},{"label":"Revenue","value":"82,145"},{"label":"Net income","value":"4,251"},{"label":"EPS","value":"0.05"},{"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"}