{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-027183","form_type":"8-K/A","ticker":"ELAN","cik":"0001739104","company_name":"Elanco Animal Health Inc","filed_at":"2023-03-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:46.361185+00:00","generated_at":"2026-06-18T18:29:17.524724+00:00","sec_items":["2.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Elanco revises Q4/FY2022 results for immaterial errors; reports material weakness in internal controls","bullets":["Q4 2022 revenue revised down $3M to $985M; reported net loss increased to $55M; adjusted EBITDA $172M (down $2M).","Full year 2022 revenue revised down $7M to $4,411M; reported net loss $78M (up $4M); adjusted EBITDA $1,017M (down $6M).","Reported EPS unchanged at $(0.11) for Q4; full year reported EPS revised to $(0.16) from $(0.15); adjusted EPS unchanged.","Net leverage increased to 5.5x from 5.4x; no impact on 2023 guidance.","Material weakness in internal control over financial reporting related to income tax provisions identified in 10-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-027183","json":"https://secwatch.observer/filing/0001104659-23-027183.json","markdown":"https://secwatch.observer/filing/0001104659-23-027183.md","text":"https://secwatch.observer/filing/0001104659-23-027183.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1739104/000110465923027183/0001104659-23-027183-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1739104/000110465923027183/tm238102d1_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-18T18:29:17.524724+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":[{"claim_id":"22a2a7969caea61778ff4546d20f0c9a5c8ab810","claim":"Elanco Animal Health Inc reported the fiscal quarter ended December 31, 2022 results: revenue $985 million, net income $(55) million, EPS $(0.11).","evidence_excerpt":"Fourth quarter of 2022: o Revenue decreased from $988 million to $985 million o Reported net loss increased from $54 million to $55 million, adjusted net income decreased from $95 million to $94 million o Adjusted EBITDA decreased from $174 million to $172 million o Reported and adjusted EPS was unchanged","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1739104/000110465923027183/0001104659-23-027183-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fiscal quarter ended December 31, 2022"},{"label":"Revenue","value":"$985 million"},{"label":"Net income","value":"$(55) million"},{"label":"EPS","value":"$(0.11)"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"b451e5fc5e7352a55e767c9e7a8ac6523b874b27","claim":"Elanco Animal Health Inc reported the full year ended December 31, 2022 results: revenue $4,411 million, net income $(78) million, EPS $(0.16).","evidence_excerpt":"Full year 2022: o Revenue decreased from $4,418 million to $4,411 million o Reported net loss increased from $74 million to $78 million, adjusted net income decreased from $548 million to $544 million o Adjusted EBITDA decreased from $1,023 million to $1,017 million o Reported EPS decreased from $(0.15) to $(0.16), Adjusted EPS was unchanged","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1739104/000110465923027183/0001104659-23-027183-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the full year ended December 31, 2022"},{"label":"Revenue","value":"$4,411 million"},{"label":"Net income","value":"$(78) million"},{"label":"EPS","value":"$(0.16)"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}