{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-053928","form_type":"8-K","ticker":"BEAM","cik":"0001745999","company_name":"Beam Therapeutics Inc.","filed_at":"2024-05-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.864310+00:00","generated_at":"2026-06-02T19:22:31.539478+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Beam Therapeutics Q1 net loss $98.7M; BEAM-101 expansion cohort opened, cash $1.1B into 2027","bullets":["Net loss of $98.7M ($1.21 per share) vs $96.5M ($1.33 per share) in Q1 2023.","Cash, cash equivalents and marketable securities $1.1B as of March 31, 2024; runway into 2027.","R&D expenses $84.8M, G&A expenses $26.7M for Q1 2024.","BEAM-101 BEACON trial sentinel cohort dosing completed; expansion cohort initiated with up to 45 patients.","BEAM-302 CTA cleared in UK for Phase 1/2 in AATD; BEAM-301 IND submission on track for H1 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-053928","json":"https://secwatch.observer/filing/0000950170-24-053928.json","markdown":"https://secwatch.observer/filing/0000950170-24-053928.md","text":"https://secwatch.observer/filing/0000950170-24-053928.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1745999/000095017024053928/0000950170-24-053928-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1745999/000095017024053928/beam-20240507.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T19:22:31.539478+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":"ea849e73e01ba88afc814431710b5aacb93b7ccd","claim":"Beam Therapeutics Inc. reported first quarter 2024 results: net income ($98.7 million), EPS ($1.21).","evidence_excerpt":"Net loss was $98.7 million for the first quarter of 2024, or $1.21 per share, compared to $96.5 million for the first quarter of 2023, or $1.33 per share.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1745999/000095017024053928/0000950170-24-053928-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter 2024"},{"label":"Net income","value":"($98.7 million)"},{"label":"EPS","value":"($1.21)"},{"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"}