{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-027549","form_type":"8-K","ticker":"AMS","cik":"0000744825","company_name":"AMERICAN SHARED HOSPITAL SERVICES","filed_at":"2026-08-13T16:44:14+00:00","discovered_at":"2026-08-13T16:45:01.591647+00:00","generated_at":"2026-08-13T16:45:08.921489+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"AMS Q2 revenue up 19% to $8.4M, but net loss widens to $514K on credit allowance","bullets":["Q2 revenue $8.4M, +19% YoY; Direct Patient Services +40% to $4.9M; PBRT +22% to $2.3M.","Q2 net loss $514K ($0.07/sh) vs $280K loss ($0.04/sh) YoY; adjusted EBITDA $1.3M vs $1.7M.","H1 revenue $15.5M (+18%); net loss $1.126M ($0.17/sh) vs $905K loss ($0.14/sh) YoY.","Q2 hit by $909K allowance for pre-May-2025 receivables and $285K legal costs for Fifth Third amendment.","Post-quarter: Third Amendment to credit agreement with revised repayment schedule; $2.0M subordinated financing from RCS/TIG Holdings (Executive Chairman's entity)."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-027549","json":"https://secwatch.observer/filing/0001437749-26-027549.json","markdown":"https://secwatch.observer/filing/0001437749-26-027549.md","text":"https://secwatch.observer/filing/0001437749-26-027549.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/744825/000143774926027549/0001437749-26-027549-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/744825/000143774926027549/asha20260812_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-13T16:45:08.921489+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"}