{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-039634","form_type":"8-K/A","ticker":"ATOS","cik":"0001488039","company_name":"ATOSSA THERAPEUTICS, INC.","filed_at":"2024-04-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.626549+00:00","generated_at":"2026-06-04T03:28:48.372326+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Atossa reports FY2023 results: $88.5M cash, R&D spend up; two Phase 2 trials fully enrolled","bullets":["Ended FY2023 with $88.5M cash and equivalents, no debt.","Total operating expenses were $31.4M, up from $27.7M in FY2022, driven by higher R&D and G&A.","Two Phase 2 trials fully enrolled (Karisma-Endoxifen and I-SPY2); top-line data awaited H2 2024.","Recorded $3.0M impairment charge on investment in DCT; interest income rose to $4.3M from $0.9M.","Data from EVANGELINE Phase 2 study to be presented at AACR Annual Meeting on April 9, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-039634","json":"https://secwatch.observer/filing/0000950170-24-039634.json","markdown":"https://secwatch.observer/filing/0000950170-24-039634.md","text":"https://secwatch.observer/filing/0000950170-24-039634.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1488039/000095017024039634/0000950170-24-039634-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1488039/000095017024039634/atos-20240401.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T03:28:48.372326+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":[{"claim_id":"ab63b84769ac62488bab649b1553d47730b5d347","claim":"ATOSSA THERAPEUTICS, INC. reported financial results for the fourth quarter and full year ended December 31, 2023.","evidence_excerpt":"Atossa Therapeutics, Inc. (Nasdaq: ATOS) (“Atossa” or the “Company”), today announced financial results for the fourth quarter and full year ended December 31, 2023","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1488039/000095017024039634/0000950170-24-039634-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fourth quarter and full year ended December 31, 2023"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}