secwatch.observer — SEC 8-K summary
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Issuer:     PERPETUA RESOURCES CORP. (PPTA)
CIK:        0001526243
Form:       8-K
Filed at:   2022-08-31T23:59:59+00:00
Accession:  0001104659-22-096556
Event type: other_material
Sentiment:  neutral
Materiality: 0.50
Item codes: 8.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Perpetua Resources adopts US GAAP, restates 2021 interim financials
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- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1526243/000110465922096556/0001104659-22-096556-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1526243/000110465922096556/tm2224812d1_8k.htm
  HTML page:      https://secwatch.observer/filing/0001104659-22-096556

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