Form 8-K

8-K — INTELLIGENT PROTECTION MANAGEMENT CORP.

Accession: 0001213900-26-055069

Filed: 2026-05-12

Period: 2026-05-12

CIK: 0001355839

SIC: 7370 (SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC.)

Item: Results of Operations and Financial Condition

Item: Financial Statements and Exhibits

Documents

8-K — ea0289796-8k_intelligent.htm (Primary)

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2026-05-12

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the

Securities Exchange Act of 1934

Date of Report (Date of earliest event reported):

May 12, 2026

INTELLIGENT PROTECTION MANAGEMENT CORP.

(Exact name of registrant as specified in its charter)

Delaware

001-38717

20-3191847

(State or other jurisdiction

(Commission File Number)

(IRS Employer

of incorporation)

Identification No.)

30 Jericho Executive Plaza, Suite 400E

Jericho, NY

11753

(Address of principal executive offices)

(Zip Code)

Registrant’s telephone number, including

area code: (212) 967-5120

(Former name or former address, if changed since

last report)

Not Applicable

Check the appropriate box below if the Form 8-K

filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General

Instruction A.2. below):

☐

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class

Trading Symbol(s)

Name of each exchange on which registered

Common Stock, $0.001 par value

IPM

The Nasdaq Capital Market

Indicate by check mark whether the registrant

is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the

Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☐

If an emerging growth company, indicate by check

mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting

standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Section 2 — Financial Information

Item 2.02 Results of Operations and Financial

Condition.

On May 12, 2026, Intelligent

Protection Management Corp. issued a press release announcing its financial results for the quarter ended March 31, 2026. The press release

is furnished as Exhibit 99.1.

The information in this Current

Report on Form 8-K (including Exhibit 99.1) is being furnished pursuant to Item 2.02 and shall not be deemed to be “filed”

for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise

be subject to the liabilities of that section, nor shall it be deemed to be incorporated by reference in any filing under the Securities

Act of 1933, as amended, or the Exchange Act, whether made before or after the date hereof and regardless of any general incorporation

language in such filing.

Section 9 — Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

Exhibit No.

Description

99.1

Press Release of Intelligent Protection Management Corp., dated May 12, 2026 (furnished pursuant to Item 2.02).

104

Cover Page Interactive Data File (embedded within the Inline XBRL document).

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934,

the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Date: May 12, 2026

INTELLIGENT PROTECTION MANAGEMENT CORP.

By:

/s/ Jason Katz

Jason Katz

Chief Executive Officer

EX-99.1 — PRESS RELEASE OF INTELLIGENT PROTECTION MANAGEMENT CORP., DATED MAY 12, 2026

EX-99.1

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Exhibit 99.1

Intelligent Protection Management Corp. Reports

First Quarter 2026 Financial Results

Q1 2026 Total Revenue increased by over

15% compared to Q1 2025

Deploying AI-solutions to unlock key growth

opportunities

JERICHO, NY / ACCESS Newswire /

May 12, 2026 / Intelligent Protection Management Corp. (“IPM,” “we,” “us,” “our”

or the “Company”) (Nasdaq: IPM), a managed technology solutions provider focused on enterprise cybersecurity and

cloud infrastructure, today announced its financial results for the three months ended March 31, 2026.

Management Discussion

Jason Katz, Chairman and Chief Executive Officer

of IPM, said, “We are off to a good start in 2026 with solid top line growth, as total revenue increased by over 15%. The increase

in revenue was fueled by a 19% increase in our core managed information technology services and a 78.4% increase in procurement revenue

in the first quarter of 2026. Managed IT revenue for the quarter was driven by a mix of new customers and the expansion of services sold

to existing customers. Procurement revenue can be uneven throughout the year as it is the result of our customers both replacing existing

hardware as well as purchasing new hardware in connection with new projects, which projects are traditionally tied to customer budgets

that are often higher early in the calendar year. We are gaining traction in our business development efforts as our team takes steps

to become more efficient and effective in marketing our services in highly regulated businesses, particularly in the healthcare, legal,

finance and banking markets, where we believe we have competitive advantages over our peers. Loss from operations decreased by over 42%

compared to the prior year period. The year-over-year change from net income to net loss of 182% was primarily driven by the absence

of the non-recurring tax benefit recognized in the prior year period. Management believes that Adjusted EBITDA is another useful measure

in assessing our performance, which improved year over year by 65% due to stronger revenue and continued operational efficiencies.

“We remain focused on advancing the integration

of our comprehensive portfolio of IT solutions for managed IT security services, secure private cloud hosting, managed backup and disaster

recovery, professional services, web hosting and other managed services. Additionally, we are expanding functionality through strategic

partnerships that we believe accelerate our customers’ AI capabilities and strengthen our long-term growth profile.

“We are collaborating with third parties

to integrate artificial intelligence and predictive analytics capabilities into our platform, enabling customers to leverage AI-driven

insights within existing data environments. In addition, our partnership with MASORI Therapeutics is designed to support advanced AI

in order to provide accelerated results that enhance automation and system integration capabilities, improving workflow efficiency and

scalability. These partnerships are intended to strengthen our technology offerings, accelerate scalable growth, strengthen customer

retention and enhance the long-term value we deliver across our platform for our client base. We are highly focused on being a trusted

advisor delivering successful outcomes and creating value for our customers.”

Mr. Katz concluded, “In addition to growing

our business organically, we continue to explore strategic opportunities, including, but not limited to, potential mergers or acquisitions

of other entities or assets that are synergistic to our businesses. We believe we are well positioned to integrate operations that are

synergistic with our core operations that can be acquired at reasonable valuations to provide greater returns for our loyal stockholders.

We look forward to building on our solid first quarter results throughout the rest of calendar 2026.”

Financial Highlights: Q1 2026

Three Months Ended

March, 31

(unaudited)

Change

2026

2025

Total revenues

$ 6,354,751

$ 5,518,038

836,713

15.2 %

Loss from operations

$ (768,182 )

$ (1,333,927 )

565,745

42.4 %

Net (loss) income

$ (660,214 )

$ 808,530

(1,468,744 )

(181.7 )%

Net cash provided by (used in) operating activities

$ (195,712 )

$ 1,744,783

(1,940,495 )

(111.2 )%

Adjusted EBITDA (a non-GAAP measure) 1

$ (167,519 )

$ (482,257 )

314,738

65.3 %

1 Adjusted EBITDA is a non-GAAP financial measure. Please

see the discussion below under the heading “Use of Non-GAAP Financial Measures” and the reconciliation at the end of this

release for additional information.

Operational Results: Q1 2026

For the three months ended March 31, 2026, revenue

totaled $6.4 million compared to $5.5 million for the three months ended March 31, 2025, an increase of 15.2%. This increase was attributed

to an increase in our core managed IT services (discussed below) of 19% compared to the prior year period, as well as an increase in

procurement revenue of 78.4% compared to the prior year period. Total revenue by revenue component for the first quarter ended March

31, 2026, were as follows:

o Core managed information technology

revenue, which consists of revenue from our managed IT security services and managed backup and disaster recovery solutions, was $3.4

million, an increase of 19% from Q1 2025.

o Procurement revenue was $1.7

million, an increase of 78.4% from Q1 2025.

o Professional services revenue

was $483,000, a decrease of 33.5% from Q1 2025.

o Subscription revenue was $254,000,

a decrease of 9.7% from Q1 2025.

● Loss

from operations for the three months ended March 31, 2026 was $0.8 million compared to $1.3

million for the three months ended March 31, 2025. Loss from operations for three months

ended March 31, 2026 included $0.5 million of non-cash expense, consisting primarily of amortization

and depreciation compared to $0.9 million of non-cash expense for the three months ended

March 31, 2025.

● Net

loss for the three months ended March 31, 2026 totaled $0.7 million compared to net income

of $0.8 million for the three months ended March 31, 2025. Net income in 2025 was attributed

to recording an income tax benefit during the first quarter of 2025 of approximately $2.1

million in connection with our acquisition of Newtek Technology Solutions, Inc. and the divestiture

of our former video chat applications in January 2025.

● Adjusted EBITDA for

the three months ended March 31, 2026, totaled negative $0.2 million compared to negative

$0.5 million at March 31, 2025.

● At

March 31, 2026, we had $8.1 million of cash and cash equivalents, including $1.0 million

of restricted cash on our balance sheet and no long-term debt.

● We

had cash used by operations of $0.2 million for the three months ended March 31, 2026 compared

to cash provided by operations of $1.7 million for the three months ended March 31, 2025.

● Deferred

revenue was $4.7 million as of March 31, 2026, which will be recognized as revenue in future

quarters as products and/or services are installed.

Recent Developments:

● Executed an extension

of our existing Phoenix data center colocation license agreement with an industry-leading

data center provider through August 2032.

● Entered into a strategic

collaboration with MASORI Therapeutics (“MASORI”), an advanced artificial intelligence

(“AI”) platform that accelerates results by reducing cost, complexity, and time

for small and medium AI models, allowing organizations to save significantly by decreasing

necessary code development and providing AI-related benefits.

● Successfully achieved

SOC 2 Type 1 compliance, a key milestone in our ongoing commitment to safeguarding customer

data and delivering trusted cybersecurity and cloud infrastructure solutions.

● During the first quarter

of 2026, 50,000 shares of common stock were repurchased under our stock repurchase plan for

an aggregate of $83,491. As of March 31, 2026, all shares of common stock available for repurchase

under the plan had been repurchased.

Conference Call Access

The Company will conduct a conference call for all interested parties

on Tuesday, May 12, 2026, at 4:30 p.m. Eastern Time to discuss its financial results and address stockholder questions submitted in advance

of the conference call.

To participate in this call, please dial

(888) 506-0062 or (973) 528-0011, access code: 957253 or listen via a live webcast, which is available in the Investors

section of the Company’s website at https://investors.ipm.com/ or https://www.webcaster5.com/Webcast/Page/2856/53935.

A replay of the call will be available by visiting https://investors.ipm.com/ for

the next 90 days or by calling (877) 481-4010 or (919) 882-2331, replay access code 53935 through Tuesday, May 26, 2026.

If you would like to submit a question, please

send an email with your question to IPM@lythampartners.com prior to the call. IPM will do its best to answer all appropriate

questions.

About IPM

Intelligent Protection Management Corp. (Nasdaq:

IPM) is a managed technology solutions provider focused on cybersecurity and cloud infrastructure. IPM provides dedicated server hosting,

cloud hosting, data storage, managed security, backup and disaster recovery, and other related services, including consulting and implementing

technology solutions for enterprise and commercial clients across the United States. IPM’s other products include ManyCam. IPM

has an over 20-year history of technology innovation and holds 8 patents. For more information, please visit: www.ipm.com

FORWARD-LOOKING STATEMENTS

This press release contains forward-looking statements

within the meaning of the Private Securities Litigation Reform Act of 1995. These forward-looking statements involve known and unknown

risks, uncertainties and other factors that may cause the Company’s actual results, performance or achievements to be materially

different from any future results, performance or achievements anticipated in such statements. Forward-looking statements may be identified

by words such as “aim,” “anticipates,” “believes,” “building,” “continue,”

“could,” “drive,” “estimates,” “expects,” “extent,” “focus,”

“forecasts,” “goal,” “guidance,” “intends,” “may,” “might,” “outlook,”

“plan,” “position,” “probable,” “progressing,” “projects,” “prudent,”

“seeks,” “should,” “steady,” “target,” “view,” “will” or “would”

or the negative of these words and phrases or similar words or phrases. Forward-looking statements in this press release may include,

but are not limited to, the anticipated benefits of the Company’s strategic collaboration with MASORI; the expected ability of

the Company’s customers to adopt, implement, and realize efficiencies from AI solutions offered through the relationship; the Company’s

ability to serve as a hosting partner for third-party AI platforms and to deliver such technology to its client base; the Company’s

expectations of future plans, priorities and focus; the Company’s expectations regarding its procurement, professional services

and subscriptions businesses contributing to the Company’s overall results; the Company’s potential growth opportunities;

the Company’s plans, objectives, strategies, expectations, and intentions; and other statements that are not statements of historical

fact. The following factors, among others, could cause actual results to differ materially from those set forth in the forward-looking

statements: the possibility of security vulnerabilities, cyber-attacks and network disruptions, including breaches of data security and

privacy leaks, data loss, and business interruptions; the Company’s ability to operate its secure private cloud through its

data centers; the intense competition in the industry in which the Company operates and its ability to effectively compete with

existing competitors and new market entrants; the Company’s ability to consummate favorable acquisitions and effectively integrate

any companies or businesses that the Company acquires; the impact of adverse economic and market conditions, including those related

to fluctuations in inflation and geopolitical conflicts; the Company’s reliance on a limited number of customers for its revenues

and income; the Company’s ability to attract new customers, retain existing customers and sell additional services to customers;

the Company’s ability to protect its intellectual property rights; and other events outside of the Company’s control.

More detailed information about the Company and the risk factors that may affect the realization of forward-looking statements is set

forth in the Company’s filings with the Securities and Exchange Commission (“SEC”), including the Company’s most

recent Annual Report on Form 10-K and Quarterly Reports on Form 10-Q. Investors and security holders are urged to read these documents

free of charge on the SEC’s website at www.sec.gov.

All forward-looking statements speak only as

of the date on which they are made. The Company undertakes no obligation to update any forward-looking statement or statements to reflect

events or circumstances after the date on which such statement was made, except to the extent required by applicable securities laws.

Investor Contacts:

Joe Dorame, Roger Weiss

Lytham Partners, LLC

602-889-9680

E: ipm@lythampartners.com

INTELLIGENT PROTECTION MANAGEMENT CORP.

CONDENSED CONSOLIDATED BALANCE SHEETS

March 31,

2026

December 31,

2025

Assets

(unaudited)

Current assets:

Cash and cash equivalents

$ 5,675,238

$ 5,597,014

Cash and cash equivalents (on deposit with a related party)

1,363,391

1,801,300

Cash and cash equivalents – restricted cash (on deposit with related party)

1,046,021

1,035,747

Accounts receivable, net of allowance of $98,089 and $100,000 as of March 31, 2026 and December 31, 2025, respectively

2,157,952

1,599,725

Due from related party

50,064

75,601

Prepaid expense and other current assets

2,074,418

1,363,574

Total current assets

12,367,084

11,472,961

Property and equipment, net

507,727

550,628

Intangible assets, net

7,356,447

7,718,836

Goodwill

4,555,208

Operating lease right of use assets, net

4,193,680

1,140,196

Other assets

552,787

602,688

Total assets

$ 29,532,933

$ 26,040,517

Liabilities and stockholders’ equity

Current liabilities:

Accounts payable

$ 2,248,269

$ 1,604,898

Accrued expenses and other current liabilities

760,446

1,031,733

Operating lease liabilities, current portion

465,656

756,590

Deferred revenue

4,652,125

3,878,114

Due to related party

68,056

46,450

Total current liabilities

8,194,552

7,317,785

Operating lease liabilities, non-current portion

3,750,794

387,906

Deferred tax liability

121,808

148,898

Total liabilities

12,067,154

7,854,589

Commitments and contingencies

Stockholders’ equity:

Series A Preferred Stock, $0.001 par value, 9,000,000 authorized, 4,000,000 shares issued and outstanding as of March 31, 2026 and December 31, 2025, respectively

4,000

Common stock, $0.001 par value, 50,000,000 shares authorized, 9,878,950 shares issued and 9,035,729 and 9,085,729 shares outstanding as of March 31, 2026 and December 31, 2025, respectively

9,879

Treasury stock, 843,221 and 793,221 shares repurchased as of March 31, 2026 and December 31, 2025, respectively

(1,583,876 )

(1,500,385 )

Additional paid-in capital

44,963,303

44,939,747

Accumulated deficit

(25,927,527 )

(25,267,313 )

Total stockholders’ equity

17,465,779

18,185,928

Total liabilities and stockholders’ equity

$ 29,532,933

$ 26,040,517

INTELLIGENT PROTECTION MANAGEMENT CORP.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

(Unaudited)

Three Months Ended

March 31,

2026

2025

Revenue

Managed information technology, includes $1,890,125 and $1,688,583 of related party revenue for the three months ended March 31, 2026 and 2025, respectively

$ 3,920,494

$ 3,558,833

Procurement revenue, includes $34,438 and $54,520 of related party revenue for

the three months ended March 31, 2026 and 2025, respectively

1,696,901

951,379

Professional services revenue, includes $37,375 and $51,850 of related party

revenue for the three months ended March 31, 2026 and 2025, respectively

483,300

726,607

Subscription revenue

254,056

281,219

Total revenue

6,354,751

5,518,038

Costs and expenses

Costs of revenue

3,260,166

2,464,663

Sales, marketing and product development expense

778,029

765,364

General and administrative expense

2,507,631

2,937,897

Depreciation and amortization

475,498

684,041

Litigation expenses relating to the Cisco ManyCam Litigation

101,609

Total costs and expenses

7,122,933

6,851,965

Loss from operations

(768,182 )

(1,333,927 )

Interest income, net

61,378

82,392

Other income

22,000

Loss from operations before income tax benefit

(684,804 )

(1,251,535 )

Income tax benefit

24,590

2,060,065

Net (loss) income

$ (660,214 )

$ 808,530

Net (loss) income per share of common stock:

Basic

$ (0.05 )

$ 0.06

Diluted

$ (0.05 )

$ 0.06

Basic and diluted

$ (0.05 )

$ 0.06

Weighted average number of shares of Series A Preferred Stock used in calculating net loss per share of Series A Preferred Stock, basic and diluted

4,000,000

3,955,556

Weighted average number of shares of Common Stock used in calculating net loss per share of Common Stock, basic and diluted

9,071,393

9,236,987

Basic and diluted net (loss) income per share of Series A Preferred Stock, basic and diluted

$ (0.05 )

$ 0.06

Basic and diluted net (loss) income per share of Common Stock, basic and diluted

$ (0.05 )

$ 0.06

Weighted average number of shares of common stock used in calculating net (loss) income per share of common stock:

Basic

13,071,393

13,192,543

Diluted

13,071,393

13,192,543

INTELLIGENT PROTECTION MANAGEMENT CORP.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(Unaudited)

Three Months Ended

March 31,

2026

2025

Cash flows from operating activities:

Net (loss) income

$ (660,214 )

$ 808,530

Adjustments to reconcile net (loss) income from continuing operations to net cash used in operating activities:

Amortization of intangible assets and depreciation

362,389

578,065

Amortization of operating lease right-of-use assets

168,039

206,687

Depreciation on property and equipment

113,109

105,976

Income tax benefit

(27,090 )

(2,060,065 )

Stock-based compensation

23,556

167,629

Credit loss expense

(1,911 )

3,436

Changes in operating assets and liabilities, net of acquired assets and disposition:

Accounts receivable

(530,779 )

1,015,863

Operating lease liability

(149,569 )

(215,265 )

Prepaid expense and other current assets

(710,844 )

(784,774 )

Other assets

49,901

Accounts payable, accrued expenses and other current liabilities

393,690

2,245,148

Deferred revenue

774,011

(326,447 )

Net cash (used in) provided by operating activities

(195,712 )

1,744,783

Cash flows from investing activities:

Cash paid for acquisition of fixed assets

(70,208 )

Cash paid for acquisition of NTS

(4,000,000 )

Net cash used in investing activities

(70,208 )

(4,000,000 )

Cash flows from financing activities:

Purchase of treasury stock

(83,491 )

Proceeds from sale of Transferred Assets

1,350,000

Net cash provided by financing activities

(83,491 )

1,350,000

Net decrease in cash and cash equivalents

(349,411 )

(905,217 )

Balance of cash, cash equivalents and restricted cash at beginning of period

8,434,061

10,588,534

Balance of cash, cash equivalents and restricted cash at end of period

8,084,650

9,683,317

Cash and cash equivalents

$ 5,675,238

$ 7,834,708

Cash and cash equivalents (on deposit with related party)

$ 1,363,391

$ 844,139

Cash and cash equivalents - restricted cash (on deposit with related party)

$ 1,046,021

$ 1,004,470

Balance of cash and cash equivalents at end of period

$ 8,084,650

$ 9,683,317

Supplemental non-cash disclosure:

Operating lease extension, right of use asset

$ 3,221,523

$ --

Non-cash portion of consideration for acquisition of NTS (Series A Preferred Stock issuance)

$ --

$ 8,200,000

Use of Non-GAAP Financial

Measures

The Company has provided

in this release Adjusted EBITDA, a non-GAAP financial measure, to supplement the consolidated financial statements, which are prepared

in accordance with generally accepted accounting principles in the United States (“GAAP”). Adjusted EBITDA is defined as

net income (loss) adjusted to exclude interest (income) expense, net, other (income) expense, net, income tax (benefit) expense, depreciation

and amortization expense, stock-based compensation expense, net loss from discontinued operations, impairment loss in connection with

the Divestiture and litigation expenses relating to the Cisco ManyCam Litigation (as defined below). Prior to the fiscal quarter ended

September 30, 2025, the Company did not exclude litigation expenses related to the Cisco ManyCam Litigation in calculating Adjusted EBTIDA

as they were not material. However, after reevaluation, the Company has determined that presenting Adjusted EBITDA without excluding

such costs provides less valuable information about the Company’s core operations. As a result, beginning with the fiscal quarter

ended September 30, 2025, litigation expenses related to the Cisco ManyCam Litigation are now excluded from the calculation of Adjusted

EBITDA. Management uses Adjusted EBITDA internally in analyzing the Company’s financial results to assess operational performance

and to determine the Company’s future capital requirements. The presentation of this financial information is not intended to be

considered in isolation or as a substitute for the financial information prepared in accordance with GAAP. The Company believes that

both management and investors benefit from referring to Adjusted EBITDA in assessing its performance and when planning, forecasting and

analyzing future periods. The Company believes Adjusted EBITDA is useful to investors and others to understand and evaluate the Company’s

operating results and it allows for a more meaningful comparison between the Company’s performance and that of competitors. Our

use of Adjusted EBITDA has limitations as an analytical tool, and you should not consider this performance measure in isolation from

or as a substitute for analysis of our results as reported under GAAP. Some of these limitations are that Adjusted EBITDA does not reflect,

among other things: cash capital expenditures for assets underlying depreciation and amortization expense that may need to be replaced

or for new capital expenditures; interest income, net; other expense, net; the potentially dilutive impact of stock-based compensation;

the provision for income taxes; litigation expenses incurred in connection with our patent defense against Cisco Systems, Inc. and Cisco

Technology, Inc. (the “Cisco ManyCam Litigation”); and net loss from discontinued operations. Other companies, including

companies in our industry, may calculate Adjusted EBITDA differently, which reduces its usefulness as a comparative measure.

Because of these limitations,

you should consider Adjusted EBITDA along with other financial performance measures, including total revenues, subscription revenue,

deferred revenue, net income (loss), cash and cash equivalents, restricted cash, net cash used in operating activities and our financial

results presented in accordance with GAAP.

Three Months Ended

March

31,

(unaudited)

2026

2025

Reconciliation of net income (loss) to Adjusted EBITDA:

Net (loss) income

$ (660,214 )

$ 808,530

Interest income, net

(61,378 )

(82,392 )

Income tax benefit

(24,590 )

(2,060,065 )

Other income

(22,000 )

Litigation expenses relating to the Cisco ManyCam Litigation

101,609

Depreciation and amortization expense

475,498

684,041

Stock-based compensation expense

23,556

167,629

Adjusted EBITDA

$ (167,519 )

$ (482,257 )

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v3.26.1

Cover

May 12, 2026

Cover [Abstract]

Document Type

8-K

Amendment Flag

false

Document Period End Date

May 12, 2026

Entity File Number

001-38717

Entity Registrant Name

INTELLIGENT PROTECTION MANAGEMENT CORP.

Entity Central Index Key

0001355839

Entity Tax Identification Number

20-3191847

Entity Incorporation, State or Country Code

Entity Address, Address Line One

30 Jericho Executive Plaza

Entity Address, Address Line Two

Suite 400E

Entity Address, City or Town

Jericho

Entity Address, State or Province

Entity Address, Postal Zip Code

11753

City Area Code

212

Local Phone Number

967-5120

Written Communications

false

Soliciting Material

false

Pre-commencement Tender Offer

false

Pre-commencement Issuer Tender Offer

false

Title of 12(b) Security

Common Stock, $0.001 par value

Trading Symbol

IPM

Security Exchange Name

NASDAQ

Entity Emerging Growth Company

false

- Definition

Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.

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No definition available.

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- Definition

Area code of city

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No definition available.

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dei_CityAreaCode

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- Definition

Cover page.

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No definition available.

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For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD.

+ References

No definition available.

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Name:

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Data Type:

xbrli:dateItemType

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- Definition

The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.

+ References

No definition available.

+ Details

Name:

dei_DocumentType

Namespace Prefix:

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Data Type:

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- Definition

Address Line 1 such as Attn, Building Name, Street Name

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No definition available.

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Namespace Prefix:

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Data Type:

xbrli:normalizedStringItemType

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- Definition

Address Line 2 such as Street or Suite number

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No definition available.

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Name:

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Namespace Prefix:

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Data Type:

xbrli:normalizedStringItemType

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- Definition

Name of the City or Town

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No definition available.

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Name:

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Namespace Prefix:

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Data Type:

xbrli:normalizedStringItemType

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- Definition

Code for the postal or zip code

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No definition available.

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Namespace Prefix:

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Data Type:

xbrli:normalizedStringItemType

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- Definition

Name of the state or province.

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No definition available.

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Name:

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Data Type:

dei:stateOrProvinceItemType

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- Definition

A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b-2

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- Definition

Indicate if registrant meets the emerging growth company criteria.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b-2

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Namespace Prefix:

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- Definition

Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.

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No definition available.

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dei:fileNumberItemType

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- Definition

Two-character EDGAR code representing the state or country of incorporation.

+ References

No definition available.

+ Details

Name:

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Data Type:

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- Definition

The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b-2

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- Definition

The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b-2

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dei_EntityTaxIdentificationNumber

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Data Type:

dei:employerIdItemType

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- Definition

Local phone number for entity.

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No definition available.

+ Details

Name:

dei_LocalPhoneNumber

Namespace Prefix:

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Data Type:

xbrli:normalizedStringItemType

Balance Type:

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- Definition

Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 13e

-Subsection 4c

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Namespace Prefix:

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Data Type:

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Balance Type:

Period Type:

duration

- Definition

Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 14d

-Subsection 2b

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Namespace Prefix:

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- Definition

Title of a 12(b) registered security.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b

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Data Type:

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- Definition

Name of the Exchange on which a security is registered.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection d1-1

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Name:

dei_SecurityExchangeName

Namespace Prefix:

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Period Type:

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- Definition

Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 14a

-Subsection 12

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- Definition

Trading symbol of an instrument as listed on an exchange.

+ References

No definition available.

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- Definition

Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Securities Act

-Number 230

-Section 425

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