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SURG · 10-Q filed August 19, 2026

SURG earnings analysis

What we found in SURG'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

Q2 2026 revenue was $16.205 million, approximately flat sequentially but up 35.0% year over year, while EPS improved to $0.05 from $(0.51) in Q1 and $(0.36) a year earlier. Current-quarter gross margin, operating margin, free cash flow, balance-sheet balances, segment results, and cash/debt trends were not present in the supplied filing extract, limiting assessment of earnings quality and liquidity. The principal negative disclosure is management’s conclusion that disclosure controls were ineffective as of June 30, 2026, alongside $376,000 of settled litigation obligations and a deferred CEO bonus payment.

What stood out

The parts that mattered.

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

Revenue increased year over year
Q2 2026 revenue was $16.205 million, up $0.205 million, or approximately 1.3%, from $16.0 million in Q1 2026 and up $4.205 million, or approximately 35.0%, from $12.0 million in Q2 2025.
EPS swung to a profit
Diluted EPS was $0.05 in Q2 2026 versus $(0.51) in Q1 2026 and $(0.36) in Q2 2025, representing a swing to positive earnings from losses in both comparison periods.
SSB litigation was settled
The filing identifies a $376,000 settlement with SSB Communications, payable in four installments, including a final $76,000 installment due September 5, 2026.
Legal-fee settlement payments current
The company settled a legal-fee dispute for $234,151 in eight monthly installments of $29,269; all required installments had been paid through the filing date.
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.

Ineffective disclosure controls
Management concluded that disclosure controls and procedures were not effective as of June 30, 2026, and reported no changes during the period that materially affected or were reasonably likely to materially affect internal controls.
Near-term settlement obligations
The SSB Communications matter was settled for $376,000, with $100,000 installments due by June 15, July 5, and August 5, 2026, and a remaining $76,000 due September 5, 2026.
Equity issuance creates dilution
The company issued 385,000 common shares for services with a stated fair value of $509,935, creating dilution and indicating reliance on equity compensation or issuance for services.
CEO bonus payment deferred
The company agreed on August 10, 2026 to delay payment of the CEO’s 2025 bonus until October 1, 2026, a potential signal of near-term cash-management pressure.
The numbers

What they reported.

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

Earnings per share
$0.05
Guidance

What they said about what is next.

No quantitative revenue or EPS guidance was provided in the supplied 10-Q text; Item 1A risk factors is stated as “Not applicable.”

How we read the filing overall

The filing reads about the same as 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-Q · May 20, 2026
SurgePays reported disappointing Q4 results with revenue of approximately $16.19 million, a significant decline compared to prior quarters and missing estimates by over 36%. On the operational side, the gross margin was…
10-K · April 15, 2026
SurgePays positions itself as an integrated MVNO/MVNE and point-of-sale platform serving value-conscious and underserved consumers via a network of retailers and digital channels. Revenue stabilized in 2025 after 2024…
10-Q · November 12, 2025
SurgePays reported revenue of $18,680,317 and EPS of -$0.38 for the quarter ended September 30, 2025. Revenue improved materially year-over-year and versus the prior quarter, but gross margin (-13.9%) and operating…
10-Q · August 13, 2025
SurgePays reported quarterly revenue of $11,518,166 and diluted EPS of -$0.36 for the quarter ended June 30, 2025. Revenue missed consensus ($16,517,900) by ~30.3% and remains down year-over-year from ~$15,000,000 in…

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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