{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-22-257638","form_type":"8-K","ticker":"ATER","cik":"0001757715","company_name":"Aterian, Inc.","filed_at":"2022-10-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:52.001428+00:00","generated_at":"2026-06-23T05:38:30.918942+00:00","sec_items":["1.01","2.02","2.06","8.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Aterian prelim Q3 rev $63-67M, expects $24-29M goodwill impairment, closes $20M direct offering","bullets":["Preliminary Q3 net revenue $63M-$67M; net loss expected due to operating loss and $24M-$29M non-cash goodwill impairment.","Goodwill impairment charge $24M-$29M due to stock price decline and reduced market cap; previous similar charge $29M in Q1 2022.","Closed registered direct offering of 10.64M shares + warrants for net ~$19.9M; priced at $1.90/unit for investors, $2.10 for insiders.","Resuming M&A strategy; intends to acquire a health & wellness brand, expected to be accretive without additional headcount.","Insider participation: CEO Yaniv Sarig, CFO Arturo Rodriguez, CLO Joe Risico, CTO Roi Zahut purchased units at $2.10 each."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-22-257638","json":"https://secwatch.observer/filing/0001193125-22-257638.json","markdown":"https://secwatch.observer/filing/0001193125-22-257638.md","text":"https://secwatch.observer/filing/0001193125-22-257638.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1757715/000119312522257638/0001193125-22-257638-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1757715/000119312522257638/d254751d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T05:38:30.918942+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"}