{"schema_version":"secwatch.filing_event.v1","accession":"0000059478-22-000117","form_type":"8-K","ticker":"LLY","cik":"0000059478","company_name":"ELI LILLY & Co","filed_at":"2022-04-14T23:59:59+00:00","discovered_at":"2026-05-14T18:04:03.322859+00:00","generated_at":"2026-06-26T07:29:44.199611+00:00","sec_items":["2.02"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Lilly to change non-GAAP presentation; anticipates ~$165M IPR&D charge for Q1 2022, $0.15 EPS impact","bullets":["Will no longer adjust for upfront charges/development milestones on acquired IPR&D projects in non-GAAP measures.","Anticipates ~$165 million in such charges for Q1 2022, impacting EPS by ~$0.15.","Change follows SEC guidance; historical financials to be restated on company website."],"urls":{"canonical":"https://secwatch.observer/filing/0000059478-22-000117","json":"https://secwatch.observer/filing/0000059478-22-000117.json","markdown":"https://secwatch.observer/filing/0000059478-22-000117.md","text":"https://secwatch.observer/filing/0000059478-22-000117.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/59478/000005947822000117/0000059478-22-000117-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/59478/000005947822000117/lly-20220414.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-26T07:29:44.199611+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}