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ACON · 10-Q filed May 13, 2026

ACON earnings analysis

What we found in ACON's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

Aclarion, Inc. reported a total revenue increase of 11.3% year-over-year for the first quarter of 2026, reaching $21.14 million, compared to $18.99 million in the same period last year. The company's gross margin improved to 17.7% from negative 23.6% due to decreased costs of revenue, although operating loss widened due to significant increases in expenses across sales, marketing, and general administration.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Revenue Growth
Revenue increased 11.3% to $21.14 million from $18.99 million YoY, driven by more NOCISCAN® reports sold.
Gross Margin Improvement
Gross margin improved to 17.7%, up from negative 23.6%, reflecting lower costs and favorable revenue mix.
Decreased Cost of Revenue
Cost of revenue decreased 25.9% to $17.39 million compared to $23.48 million in 2025.
Increased Interest Income
Interest income rose to $133,035 in Q1 2026 from $42,163, reflecting higher cash balances.
Strong Cash Position
Cash and cash equivalents totaled $19.03 million, including $25,000 of restricted cash.
Effective Forward Outlook
Management expects continued revenue growth as more insurance payors engage.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Widening Operating Loss
Operating loss increased to $(2.99) million in Q1 2026 from $(1.49) million YoY.
Rising Expenses
Total operating expenses rose 101.1% to $2.99 million compared to $1.49 million last year, mainly in sales and marketing.
Reliance on Financing
Lower net cash provided from financing activities, $9.68 million compared to $16.89 million YoY, highlights funding dependency.
The numbers

What they reported.

What the company itself reported, taken out of the document.

Gross margin
17.7%
Guidance

What they said about what is next.

Management anticipates growth in revenues as scan volumes increase.

How we read the filing overall

The filing reads better than the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-K · March 18, 2026
Aclarion positions NOCISCAN as a non‑invasive, MRS‑based diagnostic to improve surgical decisioning for discogenic low back pain, targeting a $134.5B U.S. low back and neck pain market. The Company reports meaningful…
10-K · April 9, 2025
Aclarion (Acon) is a clinical-stage diagnostic imaging company commercializing NOCISCAN, an MRS-based software that targets the $134.5B U.S. low back and neck pain market. The 10-K emphasizes strong clinical evidence…
10-Q · August 14, 2024
Aclarion reported Q2 revenue of $10,971 and a net loss of $1,238,077 (EPS $(0.15)). Revenue declined from $17,072 in Q2 2023 to $10,971 in Q2 2024 and gross margin was deeply negative at -112.3%. The company raised…
10-Q · May 15, 2024
Aclarion reported Q1 2024 revenue of $10,114 (down from $25,470 in Q1 2023) and a net loss of $2.399M, or $(0.44) per share. Liquidity improved after the Feb 27, 2024 public offering and equity line financing (cash,…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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