{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-22-096556","form_type":"8-K","ticker":"PPTA","cik":"0001526243","company_name":"PERPETUA RESOURCES CORP.","filed_at":"2022-08-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:56.023924+00:00","generated_at":"2026-06-23T18:38:19.257046+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Perpetua Resources adopts US GAAP, restates 2021 interim financials","bullets":["Adopted US GAAP effective Jan 1, 2022; refiled Q1–Q3 2021 interim statements under US GAAP.","Restated Q1 2021: net loss $4.7M ($0.10 EPS), cash $14.8M, mineral properties $71.9M.","Transition from foreign private issuer to US domestic issuer; alignment with SEC reporting requirements.","Restatement reclassified certain items (e.g., environmental liability) but no change to operating results or cash flows.","Continues Canadian public reporting under NI 51-102."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-22-096556","json":"https://secwatch.observer/filing/0001104659-22-096556.json","markdown":"https://secwatch.observer/filing/0001104659-22-096556.md","text":"https://secwatch.observer/filing/0001104659-22-096556.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1526243/000110465922096556/0001104659-22-096556-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1526243/000110465922096556/tm2224812d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T18:38:19.257046+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"}