---
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"
generated_at: "2026-05-24T03:25:30.171925+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.35
calibrated_materiality_score: 0.35
confidence: "high"
source: SEC EDGAR
---

# Lithium Americas restates Q1-3 2023-24 financials to US GAAP; Q1 2024 net loss $6.3M

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.35
- calibrated_materiality_score: 0.35
- confidence: high
- sec_items: 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-25-046391
- JSON: https://secwatch.observer/filing/0000950170-25-046391.json
- Plain text: https://secwatch.observer/filing/0000950170-25-046391.txt

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