{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-061150","form_type":"8-K","ticker":"ELUT","cik":"0001708527","company_name":"ELUTIA INC.","filed_at":"2026-05-14T20:06:06+00:00","discovered_at":"2026-05-14T20:08:00.231672+00:00","generated_at":"2026-05-14T21:01:17.684079+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Elutia reports Q1 net loss $7.5M; NXT-41x on track for clearance in H1 2027","bullets":["Net loss from continuing ops $7.9M vs $1.9M loss in Q1 2025; net loss $7.5M vs $3.9M.","Cash & escrow $36.5M; NXT-41 510(k) clearance expected Q4 2026, NXT-41x clearance H1 2027.","Net sales $3.1M (+6% YoY); SimpliDerm $2.1M, Cardiovascular $1.0M.","Adjusted gross margin 66.5% vs 55.9% YoY; new automated mfg supports >80% gross margin target.","Exploring SimpliDerm divestiture; received inbound inquiries for Cardiovascular product line."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-061150","json":"https://secwatch.observer/filing/0001104659-26-061150.json","markdown":"https://secwatch.observer/filing/0001104659-26-061150.md","text":"https://secwatch.observer/filing/0001104659-26-061150.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1708527/000110465926061150/0001104659-26-061150-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1708527/000110465926061150/elut-20260514x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-14T21:01:17.684079+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":"60ade828af5628a2342c804dfd95c7a6e84cd8f5","claim":"ELUTIA INC. reported the first quarter ended March 31, 2026 results: revenue $3.1 million, net income $7.5 million.","evidence_excerpt":"results discussed below reflect continuing operations. For the three-month period ended March 31, 2026, as compared to the same period of 2025: ● Overall net sales were $3.1 million, compared to $3.0 million, an increase of 6%. ● Net sales of SimpliDerm were $2.1 million, compared to $2.6 million. ● Net sales of Cardiovascular products were $1.0 million,","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1708527/000110465926061150/0001104659-26-061150-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the first quarter ended March 31, 2026"},{"label":"Revenue","value":"$3.1 million"},{"label":"Net income","value":"$7.5 million"},{"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"}