{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-045135","form_type":"8-K","ticker":"NEPH","cik":"0001196298","company_name":"NEPHROS INC","filed_at":"2024-11-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:07.871707+00:00","generated_at":"2026-05-30T00:54:21.210358+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Nephros posts Q3 net income of $0.2M, first profitable quarter; revenue $3.5M","bullets":["Net revenue $3.5M, down 6% YoY but up 8% from Q2 2024.","Net income $0.2M vs net loss $0.2M in Q3 2023; first profitable quarter.","Adjusted EBITDA $295K vs $11K; gross margin improved to 61% from 59%.","Cash $2.5M as of Sep 30, 2024, down from $4.3M at Dec 31, 2023.","CEO cites South Central region underperformance and slower ordering from large accounts."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-045135","json":"https://secwatch.observer/filing/0001493152-24-045135.json","markdown":"https://secwatch.observer/filing/0001493152-24-045135.md","text":"https://secwatch.observer/filing/0001493152-24-045135.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1196298/000149315224045135/0001493152-24-045135-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1196298/000149315224045135/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T00:54:21.210358+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"}