{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-020157","form_type":"8-K","ticker":"OCC","cik":"0001000230","company_name":"OPTICAL CABLE CORP","filed_at":"2026-06-10T20:16:32+00:00","discovered_at":"2026-06-10T20:18:00.352551+00:00","generated_at":"2026-06-10T20:25:59.420347+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"OCC Q2 net income $1.1M vs loss; sales +26.6% to $22.2M","bullets":["Net sales $22.2M, +26.6% YoY; net income $1.1M ($0.12 EPS) vs loss of $0.7M ($0.09 loss).","Gross profit $7.6M (+42.4% YoY); margin expanded to 34.2% from 30.4%.","Sales backlog/forward load $13.3M, up 27% from Jan 2026 and 82% from Oct 2025.","SG&A $6.3M, +10.5% YoY, but as % of sales improved to 28.2% from 32.7%.","Management highlights growth in enterprise, data center, and severe duty markets."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-020157","json":"https://secwatch.observer/filing/0001437749-26-020157.json","markdown":"https://secwatch.observer/filing/0001437749-26-020157.md","text":"https://secwatch.observer/filing/0001437749-26-020157.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1000230/000143774926020157/0001437749-26-020157-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1000230/000143774926020157/occ20260609c_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T20:25:59.420347+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":"380fc6f0710706d1cfb5daa59ba1b147ffb736a8","claim":"OPTICAL CABLE CORP reported second quarter of fiscal year 2026 ended April 30, 2026 results: revenue $22.2 million, net income $1.1 million, or $0.12 per basic and diluted share, EPS $0.12 per basic and diluted share.","evidence_excerpt":"quarter of fiscal year 2026 ended April 30, 2026. Second Quarter 2026 Financial Results Consolidated net sales for the second quarter of fiscal year 2026 increased 26.6% to $22.2 million, compared to $17.5 million for the same period in the prior year. OCC experienced an increase in net sales in both its enterprise and specialty markets during the second quarter","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1000230/000143774926020157/0001437749-26-020157-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter of fiscal year 2026 ended April 30, 2026"},{"label":"Revenue","value":"$22.2 million"},{"label":"Net income","value":"$1.1 million, or $0.12 per basic and diluted share"},{"label":"EPS","value":"$0.12 per basic and diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"4611f999bf577f105b11eaeadd60c11f7ffc5884","claim":"OPTICAL CABLE CORP reported first half of fiscal year 2026 results: revenue $38.6 million, net income $657,000, or $0.07 per basic and diluted share, EPS $0.07 per basic and diluted share.","evidence_excerpt":"Consolidated net sales for the first half of fiscal year 2026 were $38.6 million, an increase of 16.1% compared to net sales of $33.3 million for the first half of fiscal year 2025","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1000230/000143774926020157/0001437749-26-020157-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first half of fiscal year 2026"},{"label":"Revenue","value":"$38.6 million"},{"label":"Net income","value":"$657,000, or $0.07 per basic and diluted share"},{"label":"EPS","value":"$0.07 per basic and 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"}