---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-24-026859"
form_type: "8-K"
ticker: "AMS"
cik: "0000744825"
company_name: "AMERICAN SHARED HOSPITAL SERVICES"
filed_at: "2024-08-14T23:59:59+00:00"
generated_at: "2026-05-31T09:30:33.983406+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# AMS Q2 net income $3.6M ($0.55/diluted) vs $111k loss; revenue up 27%

## Summary
- Revenue $7.1M (+27% YoY); net income $3.6M vs loss $111k; includes $3.7M bargain purchase gain from RI acquisition.
- Adjusted EBITDA $2.01M vs $1.94M; gross margin 35% vs 45% due to retail mix.
- Retail segment revenue up 318% to $3.2M from RI facilities; leasing down 19% to $3.9M.
- Gamma Knife procedures +10% to 340; revenue -9% due to lower reimbursement; started treatments at new Puebla, Mexico center.
- Cash $14.5M; signed 1 upgrade order and 5 lease extensions; joint venture for Guadalajara.

## SEC filing metadata
- accession: 0001437749-24-026859
- form_type: 8-K
- ticker: AMS
- cik: 0000744825
- company_name: AMERICAN SHARED HOSPITAL SERVICES
- filed_at: 2024-08-14T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/744825/000143774924026859/0001437749-24-026859-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/744825/000143774924026859/asha20240814_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-24-026859
- JSON: https://secwatch.observer/filing/0001437749-24-026859.json
- Plain text: https://secwatch.observer/filing/0001437749-24-026859.txt

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