{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-25-000467","form_type":"8-K/A","ticker":"IRD","cik":"0001228627","company_name":"Opus Genetics, Inc.","filed_at":"2025-01-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:03.131997+00:00","generated_at":"2026-05-28T07:55:42.418316+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Opus Genetics files audited FY2023 financials of acquired Opus Inc.; net loss $9.75M, cash $180k","bullets":["FY2023 audited: net loss $9.75M, no revenue; accumulated deficit $25.1M.","Cash & equivalents only $0.18M at Dec 31, 2023; total liabilities $2.93M exceed assets $0.79M.","R&D spending $7.18M, G&A $2.72M; convertible notes and warrant liabilities of $1.12M at fair value.","Acquisition closed Oct 22, 2024; combined company renamed Opus Genetics, Inc. (ticker IRD)."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-25-000467","json":"https://secwatch.observer/filing/0001140361-25-000467.json","markdown":"https://secwatch.observer/filing/0001140361-25-000467.md","text":"https://secwatch.observer/filing/0001140361-25-000467.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1228627/000114036125000467/0001140361-25-000467-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1228627/000114036125000467/ef20041180_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-28T07:55:42.418316+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"}