{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-029078","form_type":"8-K","ticker":"ANVS","cik":"0001477845","company_name":"Annovis Bio, Inc.","filed_at":"2023-03-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.171872+00:00","generated_at":"2026-06-18T11:25:23.529005+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Annovis Bio restates 2022 interim financials due to R&D expense misclassification; expects material weakness","bullets":["Material amounts of R&D expenses were misclassified as prepaid assets in Q1-Q3 2022 interim financials.","Previously issued unaudited financials for March 31, June 30, and September 30, 2022 should no longer be relied upon.","Company expects to report at least one material weakness in internal control over financial reporting.","Restatements will be included in the 2022 Form 10-K; cash position for each period is not expected to change.","Audit Committee and Board concluded restatement is appropriate after consulting with management and auditor WithumSmith+Brown."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-029078","json":"https://secwatch.observer/filing/0001104659-23-029078.json","markdown":"https://secwatch.observer/filing/0001104659-23-029078.md","text":"https://secwatch.observer/filing/0001104659-23-029078.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1477845/000110465923029078/0001104659-23-029078-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1477845/000110465923029078/tm238624d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-18T11:25:23.529005+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":"915545d2495a0b5733ef01b8553183ee44e597ef","claim":"Annovis Bio, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"ear ended December 31, 2022 the restated financial statements for each of the Non-Reliance Periods (“Restatements”). As a result, the unaudited financial statements for each of the Non-Reliance Periods should no longer be relied on. S imilarly, any previously issued or filed reports, press releases, earnings releases, and investor presentations or other communications describing","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1477845/000110465923029078/0001104659-23-029078-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}