---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-26-099731"
form_type: "8-K"
ticker: "ELUT"
cik: "0001708527"
company_name: "ELUTIA INC."
filed_at: "2026-08-21T21:00:20+00:00"
generated_at: "2026-08-21T21:02:34.399093+00:00"
event_type: "m_and_a"
sentiment: "positive"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Elutia completes SimpliDerm sale to Cellution for $11M; adds $7.7M net cash

## Summary
- Closed Aug 17, 2026 sale of Women's Health hADM assets to Cellution Biologics.
- Received $7.7M net cash ($8M at close less inventory adjustments); up to $3M contingent milestones over 18 months.
- Transaction treated as discontinued operations; estimated pre-tax gain of $4.9M.
- Pro forma H1 2026 continuing ops net loss $16.2M ($0.37/share) vs $15.5M reported.
- NXT-41x (antibiotic-eluting biomatrix) FDA clearance expected H1 2027; funding secured through launch year 2028.

## SEC filing metadata
- accession: 0001104659-26-099731
- form_type: 8-K
- ticker: ELUT
- cik: 0001708527
- company_name: ELUTIA INC.
- filed_at: 2026-08-21T21:00:20+00:00
- event_type: m_and_a
- sentiment: positive
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.01, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1708527/000110465926099731/0001104659-26-099731-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1708527/000110465926099731/elut-20260817x8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-26-099731
- JSON: https://secwatch.observer/filing/0001104659-26-099731.json
- Plain text: https://secwatch.observer/filing/0001104659-26-099731.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.