---
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"
generated_at: "2026-06-11T06:06:58.320525+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Fluent amends Q2 2023 earnings to correct debt and insurance classifications, net income now $4.3M

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-23-024317
- JSON: https://secwatch.observer/filing/0001437749-23-024317.json
- Plain text: https://secwatch.observer/filing/0001437749-23-024317.txt

## Key facts
- Earnings Releases
  Fluent, Inc. reported three and six months ended June 30, 2023 results: revenue 159,399, net income -27,692, EPS -0.34.
  - Period: three and six months ended June 30, 2023
  - Revenue: 159,399
  - Net income: -27,692
  - EPS: -0.34
  - Result: reported results
  source text: Revenue $ 82,145 $ 98,361 $ 159,399 $ 187,424
  evidence_url: https://www.sec.gov/Archives/edgar/data/1460329/000143774923024317/0001437749-23-024317-index.htm
- Earnings Releases
  Fluent, Inc. reported three and six months ended June 30, 2023 results: revenue 159,399, net income -27,692, EPS -0.34.
  - Period: three and six months ended June 30, 2023
  - Revenue: 159,399
  - Net income: -27,692
  - EPS: -0.34
  - Result: reported results
  source text: (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_url: https://www.sec.gov/Archives/edgar/data/1460329/000143774923024317/0001437749-23-024317-index.htm
- Earnings Releases
  Fluent, Inc. reported three months ended June 30, 2023 results: revenue 82,145, net income 4,251, EPS 0.05.
  - Period: three months ended June 30, 2023
  - Revenue: 82,145
  - Net income: 4,251
  - EPS: 0.05
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1460329/000143774923024317/0001437749-23-024317-index.htm

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