secwatch.observer — SEC 8-K summary
======================================

Issuer:     SeaStar Medical Holding Corp (ICU)
CIK:        0001831868
Form:       8-K
Filed at:   2026-08-12T20:10:36+00:00
Accession:  0001437749-26-027314
Event type: earnings
Sentiment:  neutral
Materiality: 0.65
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

SeaStar Medical Q2 2026 revenue up 82% to $0.6M; net loss $3.7M; AKI trial 223/339
--------------------------------------------------------------------------------

- Q2 net revenue $0.6M, up 82% vs $0.3M; gross margin 91% (vs 92%).
- Net loss $3.7M ($0.91/share) vs $2.0M ($1.77/share) on higher R&D ($2.5M) and G&A ($1.8M).
- Cash $7.0M at June 30, 2026, down from $12.0M at Dec 31, 2025.
- NEUTRALIZE-AKI trial enrolled 223 of 339 adult AKI patients; completion expected year-end/Q1 2027.
- CMS granted ICD-10-PCS codes for SCD therapy, effective Oct 1, 2026; added 3 children's hospitals (20 total).

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1831868/000143774926027314/0001437749-26-027314-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1831868/000143774926027314/icu20260607_8k.htm
  HTML page:      https://secwatch.observer/filing/0001437749-26-027314

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer