{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-26-034367","form_type":"8-K","ticker":"EOSE","cik":"0001805077","company_name":"Eos Energy Enterprises, Inc.","filed_at":"2026-05-13T10:36:59+00:00","discovered_at":"2026-05-13T10:40:00.270487+00:00","generated_at":"2026-05-13T10:41:31.544303+00:00","sec_items":["1.01","2.02","3.02","7.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Eos forms $250M JV with Cerberus for LDES IPP; Q1 rev $57M, guides FY $300-400M","bullets":["Cerberus commits $100M equity for 50%+ governance; Eos targets $150M via rights offering.","JV (Frontier Power USA) to develop/own/operate LDES projects using Eos Z3 tech; 2 GWh capacity reservation signed.","Q1 revenue $57.0M (+445% YoY); gross loss $44.4M; net income $508.9M (non-cash mark-to-market).","Adjusted EBITDA loss $68.0M; cash $472.4M; backlog $644.6M (2.6 GWh); pipeline $24.3B.","FY2026 revenue reaffirmed $300-400M; second battery line on schedule for Q2 initial production."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-034367","json":"https://secwatch.observer/filing/0001628280-26-034367.json","markdown":"https://secwatch.observer/filing/0001628280-26-034367.md","text":"https://secwatch.observer/filing/0001628280-26-034367.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1805077/000162828026034367/0001628280-26-034367-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1805077/000162828026034367/eose-20260512.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-13T10:41:31.544303+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":"b973031c3e742bc3e0d0af469540fcb0ff77e9e4","claim":"Eos Energy Enterprises, Inc. reported first quarter ended March 31, 2026 results: revenue $57.0 million, net income $508.9 million. Guidance reaffirmed.","evidence_excerpt":"today announced its financial results for the first quarter ended March 31, 2026. First Quarter Highlights • Revenue totaled $57.0 million","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1805077/000162828026034367/0001628280-26-034367-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter ended March 31, 2026"},{"label":"Revenue","value":"$57.0 million"},{"label":"Net income","value":"$508.9 million"},{"label":"Guidance","value":"reaffirmed"},{"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"}