---
schema_version: "secwatch.filing_event.v1"
accession: "0001683168-26-003493"
form_type: "8-K"
ticker: "ATOM"
cik: "0001420520"
company_name: "Atomera Inc"
filed_at: "2026-05-05T23:59:59+00:00"
generated_at: "2026-05-14T23:19:38.616008+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Atomera Q1 net loss $6.1M ($0.17/share); cash rises to $41.1M after $25M offering

## Summary
- Net loss of $6.1M vs $5.2M YoY; Adjusted EBITDA loss of $4.9M vs $4.4M.
- Cash, equivalents & ST investments of $41.1M (Dec 2025: $19.2M) after $25M registered direct offering.
- MST in Gate-All-Around structures moved into evaluation phase; engaged with another GAA manufacturer.
- Expanded GaN offerings to RF applications, targeting larger TAM with breakthrough performance improvements.
- Revenue minimal at $11K; shares outstanding 38.7M.

## SEC filing metadata
- accession: 0001683168-26-003493
- form_type: 8-K
- ticker: ATOM
- cik: 0001420520
- company_name: Atomera Inc
- filed_at: 2026-05-05T23:59:59+00:00
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1420520/000168316826003493/0001683168-26-003493-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1420520/000168316826003493/atomera_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001683168-26-003493
- JSON: https://secwatch.observer/filing/0001683168-26-003493.json
- Plain text: https://secwatch.observer/filing/0001683168-26-003493.txt

## Source-grounded claims
- claim_id: 95fc015b9edb96cae694f07b2c84bface90fd96f
  claim: Atomera Inc reported the first quarter ended March 31, 2026 results: net income ($6.1) million, or ($0.17) per basic and diluted share, EPS ($0.17) per basic and diluted share.
  evidence_excerpt: With this additional capital we are in a strong position to enable our customers to bring MST-enabled products to market.” Financial Results The Company incurred a net loss of ($6.1) million, or ($0.17) per basic and diluted share in the first quarter of 2026, compared to a net loss of ($5.2) million, or ($0.14) per basic and diluted share, for the first
  evidence_url: https://www.sec.gov/Archives/edgar/data/1420520/000168316826003493/0001683168-26-003493-index.htm

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