{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-038343","form_type":"8-K","ticker":"OCC","cik":"0001000230","company_name":"OPTICAL CABLE CORP","filed_at":"2024-12-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:07.284034+00:00","generated_at":"2026-05-28T23:11:44.440164+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Optical Cable Q4 swings to profit of $0.05/sh; FY net loss $4.2M","bullets":["Q4 net sales $19.5M (+12.4% YoY); gross profit $6.5M (+68.6%); gross margin 33.5% vs 22.4%.","Q4 net income $373K ($0.05 diluted EPS) vs net loss $1.3M (-$0.17) in Q4 2023.","FY2024 net sales $66.7M (-7.6% YoY); net loss $4.2M (-$0.54) vs net income $2.1M ($0.26) in FY2023.","Management cites sequential net sales growth each quarter in FY2024, expects continued improvement in FY2025.","SG&A expense rose to $21.5M (32.2% of sales) in FY2024 from $21.2M (29.4%), driven by personnel costs."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-038343","json":"https://secwatch.observer/filing/0001437749-24-038343.json","markdown":"https://secwatch.observer/filing/0001437749-24-038343.md","text":"https://secwatch.observer/filing/0001437749-24-038343.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1000230/000143774924038343/0001437749-24-038343-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1000230/000143774924038343/occ20241223_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-28T23:11:44.440164+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}