---
schema_version: "secwatch.filing_event.v1"
accession: "0000950170-24-059477"
form_type: "8-K"
ticker: null
cik: "0001403708"
company_name: "Evoke Pharma Inc"
filed_at: "2024-05-14T23:59:59+00:00"
generated_at: "2026-06-02T00:35:26.983578+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Evoke Pharma restates FY 2023 and interim 2023 financials over note classification error

## Summary
- Audit Committee determined prior financials for FY2023, Q2 and Q3 2023 are non-reliable due to classification error.
- Note payable to Eversana misclassified as long-term instead of current; net profit trigger allowed termination.
- Error had no impact on total assets, liabilities, equity, or operations; only balance sheet classification.
- Material weakness in internal control over financial reporting identified; remediation plan to be filed.
- Restated financial statements for affected periods expected on Form 10-K/A as soon as practicable.

## SEC filing metadata
- accession: 0000950170-24-059477
- form_type: 8-K
- cik: 0001403708
- company_name: Evoke Pharma Inc
- filed_at: 2024-05-14T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1403708/000095017024059477/0000950170-24-059477-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1403708/000095017024059477/evok-20240513.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-24-059477
- JSON: https://secwatch.observer/filing/0000950170-24-059477.json
- Plain text: https://secwatch.observer/filing/0000950170-24-059477.txt

## Key facts
- Auditor Changes
  Evoke Pharma Inc reported that prior financial statements should not be relied upon.
  - Action: non reliance
  source text: the Company’s previously issued financial statements as of and for the year ended December 31, 2023, and quarterly reports as of and for the periods ended June 30, 2023 and September 30, 2023 (the “Affected Periods”) should no longer be relied upon due to an error identified in the Affected Periods in the classification of a note payable
  evidence_url: https://www.sec.gov/Archives/edgar/data/1403708/000095017024059477/0000950170-24-059477-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.