{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-22-014868","form_type":"8-K","ticker":"BMY","cik":"0000014272","company_name":"BRISTOL MYERS SQUIBB CO","filed_at":"2022-04-18T23:59:59+00:00","discovered_at":"2026-05-14T18:04:00.646312+00:00","generated_at":"2026-06-26T06:51:33.345739+00:00","sec_items":["2.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Bristol-Myers to revise non-GAAP reporting; Q1 2022 impact of -$0.10/share from Acquired IPRD","bullets":["Starting Q1 2022, non-GAAP results will include significant R&D charges from asset acquisitions and licensing, previously excluded.","2021 non-GAAP diluted EPS revised down to $7.16 from $7.51; 2020 GAAP shows new $12.5B Acquired IPRD line.","Preliminary Q1 2022 estimate: net negative impact of approx. $0.10/share from Acquired IPRD charges and licensing income.","Change follows SEC discussions; historical financials for 2020-2021 restated for comparability."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-22-014868","json":"https://secwatch.observer/filing/0001140361-22-014868.json","markdown":"https://secwatch.observer/filing/0001140361-22-014868.md","text":"https://secwatch.observer/filing/0001140361-22-014868.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/14272/000114036122014868/0001140361-22-014868-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/14272/000114036122014868/brhc10036367_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-26T06:51:33.345739+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"}