secwatch.observer — SEC 8-K summary
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Issuer:     Atomera Inc (ATOM)
CIK:        0001420520
Form:       8-K
Filed at:   2026-05-05T23:59:59+00:00
Accession:  0001683168-26-003493
Event type: earnings
Sentiment:  neutral
Materiality: 0.60
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1420520/000168316826003493/0001683168-26-003493-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1420520/000168316826003493/atomera_8k.htm
  HTML page:      https://secwatch.observer/filing/0001683168-26-003493

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer