AudioEye Inc 2026年季度报告

For the transition period from [] to []Commission File Number:001-38640 AudioEye,Inc. (Exact name of registrant as specified in its charter) 20-2939845 (I.R.S. Employer Identification No.) Registrant’s telephone number, including area code:866-331-5324 Securities registered pursuant to Section12(b)of the Act: Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file suchreports) and (2) has been subject to such filing requirements for the last 90 days. Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically, every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period thatthe registrant was required to submit such files). Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smallerreporting company, or an emerging growth company. See definitions of “large accelerated filer,” “accelerated filer,” “smallerreporting company,” and “emerging growth company” in Rule12b-2 of the Exchange Act. Large accelerated filer☐Non-accelerated filer☒ Emerging growth company☐ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section13(a)of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule12b-2 of the Exchange Act). Yes☐No☒As of April 30, 2026, 12,438,294 shares of the registrant’s common stock were issued and outstanding. PagePART IFINANCIAL INFORMATION1Item 1.Financial Statements1Consolidated Balance Sheets as of March 31, 2026 and December 31, 2025 (unaudited)2Consolidated Statements of Operations for the three months ended March 31, 2026 and 2025(unaudited)3Consolidated Statements of Stockholders’ Equity for the three months ended March 31, 2026and 2025 (unaudited)4Consolidated Statements of Cash Flows for the three months ended March 31, 2026 and 2025(unaudited)5Notes to Consolidated Financial Statements (unaudited)6Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations15Item 3.Quantitative and Qualitative Disclosures About Market Risk21Item 4.Controls and Procedures21PART IIOTHER INFORMATION22Item 1.Legal Proceedings22Item 1A.Risk Factors22Item 2.Unregistered Sales of Equity Securities and Use of Proceeds22Item 5.Other Information23Item 6.Exhibits24SIGNATURES25 PARTI — FINANCIAL INFORMATION Item 1.Financial Statements The financial information set forth below with respect to the consolidated financial statements as of March31,2026and December 31, 2025 and for the three-month periods ended March31,2026 and 2025 is unaudited. This financialinformation, in the opinion of our management, includes all adjustments consisting of normal recurring entriesnecessary for the fair presentation of such data. The results of operations for the three-month period endedMarch31,2026 are not necessarily indicative of results to be expected for any subsequent period. Our fiscal year endis December 31. The Company presents its unaudited consolidated financial statements, notes, and other financialinformation rounded to the nearest thousand United States Dollars (“U.S. Dollar”), except for per share data. AUDIOEYE,INC.CONSOLIDATED BALANCE SHEETS(unaudited) AUDIOEYE,INC.CONSOLIDATED STATEMENTS OF OPERATIONS(unaudited) AUDIOEYE, INC.CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITYTHREE MONTHS ENDED MARCH 31, 2026 AND 2025(unaudited) AUDIOEYE,INC.CONSOLIDATED STATEMENTS OF CASH FLOWS(unaudited) Three months ended March31,(in thousands)20262025CASH FLOWS FROM OPERATING ACTIVITIES:Net loss$(2,114)$(1,469)Adjustments to reconcile net loss to net cash provided by (used in) operating activities:Depreciation and amortization1,011775Loss on disposal or impairment of long-lived assets—40Loss on extinguishment of debt—300Stock-based compensation expense1,346907Amortization of deferred commissions119Amortization of debt discount and issuance costs2423Amortization of right-of-use assets5645Change in fair value of contingent consideration—50Provision for accounts receivable52140Changes in operating assets and liabilities:Accounts receivable232(558)Prepaid expenses and other assets(187)(240)Accounts payable and accruals1,010(22)Operating lease liability(55)(48)Deferred revenue(126)4Net cash provided by (used in) operating activities1,260(44)CASH FLOWS FROM INVESTING ACTIVITIES:Purchase of equipment(17)(3)Software development costs(465)(472)Patent costs—(4)Payment for acquisitions, net(245)(311)Net cash used in investing activities(727)(790)CASH FLOWS FROM FINANCING ACTIVITIES