{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-029887","form_type":"8-K","ticker":"CTSO","cik":"0001175151","company_name":"Cytosorbents Corp","filed_at":"2025-03-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:03.089749+00:00","generated_at":"2026-05-24T01:31:19.005203+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"CytoSorbents restates 2023/2024 financials due to inventory and RSU errors","bullets":["Overstated inventory from clerical error; understated non-cash RSU expense due to using vesting-date fair value instead of grant-date.","Non-reliance applies to audited FY2023 10-K and unaudited Q1-Q3 2023 and Q1-Q3 2024 quarterly reports.","Restated financials will be included in the 2024 Annual Report on Form 10-K; prior reports should not be relied upon until then.","Audit committee and management discussed the errors with the independent registered public accounting firm."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-029887","json":"https://secwatch.observer/filing/0001104659-25-029887.json","markdown":"https://secwatch.observer/filing/0001104659-25-029887.md","text":"https://secwatch.observer/filing/0001104659-25-029887.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1175151/000110465925029887/0001104659-25-029887-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1175151/000110465925029887/tm2510844d2_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-24T01:31:19.005203+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"}