{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-004622","form_type":"8-K","ticker":"TRAK","cik":"0000050471","company_name":"ReposiTrak, Inc.","filed_at":"2024-02-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.637252+00:00","generated_at":"2026-06-06T00:29:17.398193+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":"ReposiTrak FQ2 2024 revenue $5.13M (+8% YoY), EPS $0.07 (+17%), dividend raised 10%","bullets":["Revenue $5.13M (+8% YoY); recurring revenue 99% of total; GAAP net income $1.45M (+15%).","Diluted EPS $0.07 (+17% from $0.06); net income to common shareholders $1.30M (+17%).","Quarterly cash dividend increased 10% to $0.0165/share ($0.066 annual), starting Dec 2023.","Repurchased 22k common shares at avg $8.79; bought back 70k preferred shares for $750k.","Cash $23.25M; no debt; accelerating traceability customer onboarding with FDA mandate."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-004622","json":"https://secwatch.observer/filing/0001437749-24-004622.json","markdown":"https://secwatch.observer/filing/0001437749-24-004622.md","text":"https://secwatch.observer/filing/0001437749-24-004622.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/50471/000143774924004622/0001437749-24-004622-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/50471/000143774924004622/trak20240215_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T00:29:17.398193+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":"f0838501a89a196c7915a1e91b2ae0129c503b0a","claim":"ReposiTrak, Inc. reported quarter ended December 31, 2023 results: revenue $5.13 million, net income $1.45 million, EPS $0.07 per diluted share.","evidence_excerpt":"financial results for the second fiscal quarter (“FQ2 2024”) ended December 31, 2023. Second Quarter Financial Highlights: ● Second quarter total revenue increased 8% to $5.13 million from $4.75 million. ● Recurring revenue increased 8%, net of the planned elimination of high-touch, low-opportunity revenue, to $5.13 million from $4.74 million, representing","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/50471/000143774924004622/0001437749-24-004622-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"quarter ended December 31, 2023"},{"label":"Revenue","value":"$5.13 million"},{"label":"Net income","value":"$1.45 million"},{"label":"EPS","value":"$0.07 per 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"}