{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-036331","form_type":"8-K","ticker":"NEPH","cik":"0001196298","company_name":"NEPHROS INC","filed_at":"2026-08-06T20:02:03+00:00","discovered_at":"2026-08-06T20:03:01.321603+00:00","generated_at":"2026-08-06T20:03:24.721354+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Nephros Q2 revenue record $6M (+36% YoY); net income $1.2M includes $0.6M tariff refund","bullets":["Net revenue $6.0M (record), up 36% YoY; core programmatic revenue grew 27%.","Net income $1.2M vs $0.2M; includes $0.6M one-time tariff refund; adjusted EBITDA $1.3M vs $0.4M.","Gross margin improved to 67% from 63%, aided by tariff refund; six-month revenue $11.2M (+21%).","Cash $4.7M, debt free; CEO cites new product launches (microplastics, PFAS) and Russell Microcap inclusion."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-036331","json":"https://secwatch.observer/filing/0001493152-26-036331.json","markdown":"https://secwatch.observer/filing/0001493152-26-036331.md","text":"https://secwatch.observer/filing/0001493152-26-036331.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1196298/000149315226036331/0001493152-26-036331-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1196298/000149315226036331/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-06T20:03:24.721354+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"}