What does debt issuance costs and discount amortization mean?

The non-cash allocation of debt issuance costs and original issue discounts over the life of a debt instrument. This adjustment reflects the effective interest expense rather than the cash interest paid.

Spectral AI, Inc. MDAI Debt issuance costs and discount amortization

Debt issuance costs and discount amortization at other companies

HagertyHGTY

-$1.36M-14.7%

Precision Optics CorporationPOCI

$4.61K—

TidewaterTDW

$848K-43.5%

MeiraGTx Holdings plcMGTX

$228K-16.8%

American Resources Investment Trust IncINV

$706K+38.4%

Koppers HoldingsKOP

$900K0.0%

Other financials

Income statement

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Revenue$4.0M-40.5%

Gross profit$2.0M-36.0%

Operating income-$2.0M-120%

Net income-$3.4M-218%

EPS (diluted)-$0.11-200%

Balance sheet

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Cash & equivalents$11.7M-17.1%

Total debt$6.0M-36.6%

Total equity-$8.8M-442%

Total assets$17.7M-14.4%

Cash flow

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Operating cash flow-$3.7M-148%

Valuation

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Market cap$55.06M+3.9%

Enterprise value$49.43M-4.8%

P/S3.3×+1.3×

Profitability

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Gross margin46%+0.9pp

Operating margin-57.2%-104pp

Net margin-70%+176pp

Returns & leverage

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Return on equity-255.5%—

Debt / equity0.7×+0.7×

Current ratio0.8×-0.7×

Where this comes from

Reported directly by Spectral AI, Inc. in its filing.

Tagged under the XBRL concept us-gaap:AmortizationOfDebtDiscountPremium.

The official record: Spectral AI, Inc.’s 10-Q, filed May 13, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Spectral AI, Inc.'s debt issuance costs and discount amortization?: Spectral AI, Inc. (MDAI) reported debt issuance costs and discount amortization of $179K in Q1 2026.
What does debt issuance costs and discount amortization mean?: The non-cash allocation of debt issuance costs and original issue discounts over the life of a debt instrument. This adjustment reflects the effective interest expense rather than the cash interest paid.