{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-25-046391","form_type":"8-K","ticker":"LAC","cik":"0001966983","company_name":"LITHIUM AMERICAS CORP.","filed_at":"2025-03-28T23:59:59+00:00","discovered_at":"2026-05-14T18:03:05.675800+00:00","generated_at":"2026-05-24T03:25:30.171925+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Lithium Americas restates Q1-3 2023-24 financials to US GAAP; Q1 2024 net loss $6.3M","bullets":["Began complying with US domestic issuer requirements and adopted US GAAP as of Jan 1, 2025.","Restated unaudited interim financials for first three quarters of 2024 and 2023 under US GAAP.","Q1 2024 net loss of $6.3M ($0.04/diluted share) vs Q1 2023 net loss of $1.9M ($0.01/share).","Cash and cash equivalents at March 31, 2024: $147.2M, down from $195.5M at year-end 2023.","GM Tranche 2 liability fair valued at $0.5M at March 31, 2024, with $0.2M loss recognized."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-25-046391","json":"https://secwatch.observer/filing/0000950170-25-046391.json","markdown":"https://secwatch.observer/filing/0000950170-25-046391.md","text":"https://secwatch.observer/filing/0000950170-25-046391.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1966983/000095017025046391/0000950170-25-046391-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1966983/000095017025046391/lac-20250328.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-24T03:25:30.171925+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"}