---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-24-221406"
form_type: "8-K"
ticker: "RGEN"
cik: "0000730272"
company_name: "REPLIGEN CORP"
filed_at: "2024-09-18T23:59:59+00:00"
generated_at: "2026-05-31T04:06:46.623639+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Repligen restates financials for 2023-2024 due to $17.3M revenue timing error; material weakness identified

## Summary
- Restatement covers Q1'23 through Q2'24; $17.3M payment from cancelled COVID orders was mis-timed.
- Impact: Q1'23 revenue overstated by $17.3M; FY'23 revenue overstated by $6.6M; H1'24 understated by $6.6M.
- Material weakness identified in internal control over revenue recognition; no fraud or misconduct.
- 2024 revenue guidance reaffirmed and updated to $627M-$642M due to timing shift; total revenue unchanged.
- No impact on cash, operations, or strategic outlook.

## SEC filing metadata
- accession: 0001193125-24-221406
- form_type: 8-K
- ticker: RGEN
- cik: 0000730272
- company_name: REPLIGEN CORP
- filed_at: 2024-09-18T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 7.01, 4.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/730272/000119312524221406/0001193125-24-221406-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/730272/000119312524221406/d886256d8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-24-221406
- JSON: https://secwatch.observer/filing/0001193125-24-221406.json
- Plain text: https://secwatch.observer/filing/0001193125-24-221406.txt

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