{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-097206","form_type":"8-K","ticker":"ELDN","cik":"0001404281","company_name":"Eledon Pharmaceuticals, Inc.","filed_at":"2024-08-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:12.930990+00:00","generated_at":"2026-05-31T09:17:06.650141+00:00","sec_items":["2.02","4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Eledon restates financials due to warrant misclassification; reports $83.6M cash and Phase 2 progress","bullets":["Non-reliance on FY2023 and Q1 2024 financials due to warrant derivative accounting error; expects restatement and amendments.","Ended Q2 with $83.6M cash, including $50M private placement; expects liquidity through December 2025.","Phase 2 BESTOW trial enrolled 80th participant, on track to complete enrollment by end of 2024.","Phase 1b data from 13 kidney transplant patients showed mean eGFR 70.5; two patients >90 at one year.","Identified material weakness in internal control over financial reporting; restatement is non-cash and does not affect operations."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-097206","json":"https://secwatch.observer/filing/0000950170-24-097206.json","markdown":"https://secwatch.observer/filing/0000950170-24-097206.md","text":"https://secwatch.observer/filing/0000950170-24-097206.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1404281/000095017024097206/0000950170-24-097206-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1404281/000095017024097206/eldn-20240814.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T09:17:06.650141+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"}