{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-067589","form_type":"8-K/A","ticker":"IOVA","cik":"0001425205","company_name":"IOVANCE BIOTHERAPEUTICS, INC.","filed_at":"2023-06-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:38.810354+00:00","generated_at":"2026-06-14T08:06:44.812595+00:00","sec_items":["9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Iovance files audited financials for Proleukin acquisition; FY2022 revenue $21.6M, net loss $10.2M","bullets":["Proleukin revenue fell to $21.6M in FY2022 from $40.1M in FY2021; net loss of $10.2M vs profit $7.4M.","Impairment of intangible assets of $2.7M recorded in FY2022.","Auditors include going concern material uncertainty due to disposal to Iovance.","Unaudited pro forma financials for Q1 2023 and FY2022 filed as Exhibit 99.3."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-067589","json":"https://secwatch.observer/filing/0001104659-23-067589.json","markdown":"https://secwatch.observer/filing/0001104659-23-067589.md","text":"https://secwatch.observer/filing/0001104659-23-067589.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1425205/000110465923067589/0001104659-23-067589-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1425205/000110465923067589/tm2317343d1_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T08:06:44.812595+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"}