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Spectral AI, Inc. MDAI Accrued Operating Expenses

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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+0.4%
Enterprise value$49.43M-8.3%
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 mdai:AccruedOperatingExpenses.

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 accrued operating expenses?
Spectral AI, Inc. (MDAI) reported accrued operating expenses of $74K in Q1 2026.
How has Spectral AI, Inc.'s accrued operating expenses changed year-over-year?
Spectral AI, Inc.'s accrued operating expenses decreased by 80.8% year-over-year, from $385K to $74K.
What is the long-term trend for Spectral AI, Inc.'s accrued operating expenses?
Over 3 years (2022 to 2025), Spectral AI, Inc.'s accrued operating expenses has grown at a -52.1% compound annual growth rate (CAGR), from $736K to $81K.
What does accrued operating expenses mean?
This represents liabilities for operating expenses that have been incurred but not yet paid or invoiced by the end of the reporting period. It captures the company's short-term obligations related to core business activities, such as wages, utilities, or professional services. Tracking these accruals is vital for understanding the company's true operational burn rate and short-term liquidity needs.