---
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"
generated_at: "2026-08-13T16:45:08.921489+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# AMS Q2 revenue up 19% to $8.4M, but net loss widens to $514K on credit allowance

## Summary
- 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).

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-26-027549
- JSON: https://secwatch.observer/filing/0001437749-26-027549.json
- Plain text: https://secwatch.observer/filing/0001437749-26-027549.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.