---
schema_version: "secwatch.filing_event.v1"
accession: "0001079973-26-000096"
form_type: "8-K"
ticker: "LWLG"
cik: "0001325964"
company_name: "Lightwave Logic, Inc."
filed_at: "2026-01-20T23:59:59+00:00"
generated_at: "2026-05-16T09:30:49.568276+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Lightwave Logic restates Q2 2025 financials; stock option expense error

## Summary
- Audit Committee finds Q2 2025 financials unreliable due to incorrect expense treatment of net shares in non-cash option exercises.
- Non-cash compensation expense overstated by $705,499, decreasing net loss by the same amount.
- Correction also decreases additional paid-in capital; no cash impact.
- Company will file Amendment No. 1 to its Q2 2025 Form 10-Q.
- Management discussed the restatement with its independent registered public accounting firm.

## SEC filing metadata
- accession: 0001079973-26-000096
- form_type: 8-K
- ticker: LWLG
- cik: 0001325964
- company_name: Lightwave Logic, Inc.
- filed_at: 2026-01-20T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1325964/000107997326000096/0001079973-26-000096-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1325964/000107997326000096/lwlg_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001079973-26-000096
- JSON: https://secwatch.observer/filing/0001079973-26-000096.json
- Plain text: https://secwatch.observer/filing/0001079973-26-000096.txt

## Source-grounded claims
- claim_id: be5ec626ee3c157b95f39067101f92c8e3da2f5c
  claim: Lightwave Logic, Inc. reported that prior financial statements should not be relied upon.
  evidence_excerpt: On January 16, 2026, the Audit Committee of the Board of Directors of Lightwave Logic, Inc. (the “Company”), following consultation with management, concluded that the Company’s previously issued financial statements for the quarter ended June 30, 2025 should no longer be relied upon due to the Company having incorrectly expensed a portion of the value of the net shares issued by the Company in non-cash stock option exercises as compensation expense.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1325964/000107997326000096/0001079973-26-000096-index.htm

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