{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-013856","form_type":"8-K","ticker":"SMSI","cik":"0000948708","company_name":"SMITH MICRO SOFTWARE, INC.","filed_at":"2026-04-29T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.963553+00:00","generated_at":"2026-05-15T02:38:22.326126+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Smith Micro Q1 revenue $4.2M, GAAP net loss narrows to $0.15 per share","bullets":["Revenue of $4.2M vs $4.6M YoY; gross margin improved to 78.4% from 72.8%.","GAAP net loss $3.9M ($0.15/share) improved from $5.2M ($0.28/share) in Q1 2025.","Non-GAAP net loss $1.5M ($0.06/share) compared to $2.9M ($0.16/share) prior year.","Cash and equivalents $1.7M; CEO cites growing pipeline, expects topline growth in Q2."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-013856","json":"https://secwatch.observer/filing/0001437749-26-013856.json","markdown":"https://secwatch.observer/filing/0001437749-26-013856.md","text":"https://secwatch.observer/filing/0001437749-26-013856.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/948708/000143774926013856/0001437749-26-013856-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/948708/000143774926013856/smsi20260316_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T02:38:22.326126+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":"ff4465614b17415a568e12d9e5290f6d4d9b5d07","claim":"SMITH MICRO SOFTWARE, INC. reported first quarter ended March 31, 2026 results: revenue $4.2 million, net income GAAP net loss of $3.9 million, EPS $0.15 loss per share.","evidence_excerpt":"Smith Micro reported revenue of $4.2 million for the quarter ended March 31, 2026 , compared to $4.6 million reported in the quarter ended March 31, 2025 . Gross profit for the quarter ended March 31, 2026 was $3.3 million, compared to $3.4 million for the quarter ended March 31, 2025 . Gross profit as a percentage of revenue was 78.4% for the quarter ended March 31, 2026 , compared to 72.8% for the quarter ended March 31, 2025 . GAAP net loss for the quarter ended March 31, 2026 was $3.9 million, or $0.15 loss per share, compared to GAAP net loss of $5.2 million, or $0.28 loss per share, for the quarter ended March 31, 2025 .","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/948708/000143774926013856/0001437749-26-013856-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter ended March 31, 2026"},{"label":"Revenue","value":"$4.2 million"},{"label":"Net income","value":"GAAP net loss of $3.9 million"},{"label":"EPS","value":"$0.15 loss per 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"}