What is Spectral AI, Inc.'s debt issuance cost amortization?

Spectral AI, Inc. (MDAI) reported debt issuance cost amortization of $179K in Q1 2026.

What does debt issuance cost amortization mean?

Non-cash amortization of capitalized costs incurred to issue debt (underwriting fees, legal costs, SEC filing fees).

Spectral AI, Inc. MDAI Debt Issuance Cost Amortization

Debt Issuance Cost Amortization at other companies

RadNetRDNT

$779K+7.0%

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:AmortizationOfFinancingCosts.

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 cost amortization?: Spectral AI, Inc. (MDAI) reported debt issuance cost amortization of $179K in Q1 2026.
What does debt issuance cost amortization mean?: Non-cash amortization of capitalized costs incurred to issue debt (underwriting fees, legal costs, SEC filing fees).