{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-091383","form_type":"8-K","ticker":"ELUT","cik":"0001708527","company_name":"ELUTIA INC.","filed_at":"2023-08-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.937726+00:00","generated_at":"2026-06-11T11:44:39.922746+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Aziyo Q2 net sales $10.3M, net loss $10.6M; bone matrix recall drives $3M revenue reversal","bullets":["Net sales $10.3M, down from $12.6M YoY; recall reversal of $3.0M of Q2 revenue.","Gross margin 9.5% vs 38.8% prior year; recall cut gross profit by $5.0M and margin by 35%.","Net loss $10.6M ($0.65 per share) vs $9.4M ($0.69 per share) YoY; cash $9.3M at June 30.","Negotiating multiple LOIs to divest Orthopedic business; SimpliDerm up 32% YoY.","CanGaroo RM 510(k) resubmission on track; working with FDA/CDC on viable bone matrix recall."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-091383","json":"https://secwatch.observer/filing/0001104659-23-091383.json","markdown":"https://secwatch.observer/filing/0001104659-23-091383.md","text":"https://secwatch.observer/filing/0001104659-23-091383.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1708527/000110465923091383/0001104659-23-091383-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1708527/000110465923091383/tm2323741d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T11:44:39.922746+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":"09b5fb8b2341ff5331a9cb5b636cd1d61a3e5af6","claim":"ELUTIA INC. reported the second quarter ended June 30, 2023 results: revenue $10.3 million, net income $10.6 million, EPS $0.65 per share.","evidence_excerpt":"Net sales for the second quarter of 2023 were $10.3 million, compared to $12.6 million in the second quarter of 2022.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1708527/000110465923091383/0001104659-23-091383-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the second quarter ended June 30, 2023"},{"label":"Revenue","value":"$10.3 million"},{"label":"Net income","value":"$10.6 million"},{"label":"EPS","value":"$0.65 per share"},{"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"}