{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-019353","form_type":"8-K","ticker":"HTCR","cik":"0001892322","company_name":"HeartCore Enterprises, Inc.","filed_at":"2024-05-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.110421+00:00","generated_at":"2026-06-01T23:41:11.945720+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":"HeartCore Q1 revenue $5.0M (down 43% YoY); net loss $1.5M vs prior year net income $1.8M","bullets":["Revenue $5.0M vs $8.7M YoY; decline due to lower Go IPO consulting from two clients listing on Nasdaq last year.","Net loss of $1.5M ($0.06 diluted EPS) vs net income of $1.8M ($0.10 diluted EPS) in Q1 2023.","Sold Go IPO client warrant for $9M in March; $5M received in Q1, $4M in April; revenue recognition deferred until client IPOs, expected Fall 2024.","Software division turned profitable for the quarter; formed AI Software Development Division, signed three new Go IPO contracts.","Paid first dividend of $0.02 per share on May 3, 2024; cash and equivalents $1.2M as of March 31, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-019353","json":"https://secwatch.observer/filing/0001493152-24-019353.json","markdown":"https://secwatch.observer/filing/0001493152-24-019353.md","text":"https://secwatch.observer/filing/0001493152-24-019353.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1892322/000149315224019353/0001493152-24-019353-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1892322/000149315224019353/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T23:41:11.945720+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":"41b9541ccae668b3082c33aa1f575a88378bf7ab","claim":"HeartCore Enterprises, Inc. reported the first quarter ended March 31, 2024 results: revenue $5.0 million, net income Net loss was about $1.5 million, EPS $(0.06) per diluted share.","evidence_excerpt":"Revenues were $5.0 million compared to $8.7 million in the same period last year.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1892322/000149315224019353/0001493152-24-019353-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the first quarter ended March 31, 2024"},{"label":"Revenue","value":"$5.0 million"},{"label":"Net income","value":"Net loss was about $1.5 million"},{"label":"EPS","value":"$(0.06) per 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"}