---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-24-019972"
form_type: "8-K"
ticker: "OCC"
cik: "0001000230"
company_name: "OPTICAL CABLE CORP"
filed_at: "2024-06-11T23:59:59+00:00"
generated_at: "2026-06-01T04:58:06.238555+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Optical Cable Q2 net loss $1.6M on sales down 17.9% to $16.1M; backlog $5.6M

## Summary
- Net sales $16.1M (-17.9% YoY); net loss $1.6M ($0.21/sh) vs net income $2.4M ($0.31/sh).
- Gross profit margin 25.1% vs 34.6% a year ago, driven by lower sales and production volumes.
- SG&A expenses decreased $0.4M to $5.3M but rose as a % of sales to 33.0% from 28.9%.
- Sales order backlog $5.6M at quarter-end, up from $5.0M prior quarter; weakness in enterprise and specialty markets.
- Management maintains production headcount despite volume drop, citing expected rebound in demand.

## SEC filing metadata
- accession: 0001437749-24-019972
- form_type: 8-K
- ticker: OCC
- cik: 0001000230
- company_name: OPTICAL CABLE CORP
- filed_at: 2024-06-11T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- 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/1000230/000143774924019972/0001437749-24-019972-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1000230/000143774924019972/occ20240611_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-24-019972
- JSON: https://secwatch.observer/filing/0001437749-24-019972.json
- Plain text: https://secwatch.observer/filing/0001437749-24-019972.txt

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