{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-003368","form_type":"8-K/A","ticker":"EPSN","cik":"0001726126","company_name":"Epsilon Energy Ltd.","filed_at":"2026-01-13T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.012166+00:00","generated_at":"2026-05-16T10:41:26.375082+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Epsilon Energy acquires Peak E&P; acquired entity reports $22.1M loss and going concern doubt","bullets":["Peak E&P net loss $22.1M for 9M ended Sep 30, 2025; revenue down 29% to $23.2M.","Recorded $18.3M impairment of oil and gas properties based on acquisition term sheet.","Going concern: Peak E&P not in compliance with debt covenant; $48.3M debt current.","Acquisition closed Nov 12, 2025; pro forma financials provided as Exhibit 99.3.","Peak E&P derivative gain $3.2M vs loss $2.8M in prior period."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-003368","json":"https://secwatch.observer/filing/0001104659-26-003368.json","markdown":"https://secwatch.observer/filing/0001104659-26-003368.md","text":"https://secwatch.observer/filing/0001104659-26-003368.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1726126/000110465926003368/0001104659-26-003368-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1726126/000110465926003368/epsn-20251112x8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T10:41:26.375082+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"}