---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-25-180926"
form_type: "8-K"
ticker: "ALUR"
cik: "0001964979"
company_name: "ALLURION TECHNOLOGIES, INC."
filed_at: "2025-08-14T23:59:59+00:00"
generated_at: "2026-05-17T13:36:23.365539+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Allurion restates financials for 2023-2024 and Q1 2025 due to fair-value accounting errors

## Summary
- Non-reliance on prior financial statements for annual periods 2023-2024 and Q1 2025 due to RIFA and Notes fair value errors.
- Errors are non-cash; affect OCI, other income/expense, net income; no impact on revenue, gross margin, or cash.
- Company to restate via amendments to annual report and Q1 2025 10-Q; material weaknesses previously disclosed.
- Audit committee concluded restatement necessary; no recoupment under compensation recovery policy expected.

## SEC filing metadata
- accession: 0001193125-25-180926
- form_type: 8-K
- ticker: ALUR
- cik: 0001964979
- company_name: ALLURION TECHNOLOGIES, INC.
- filed_at: 2025-08-14T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1964979/000119312525180926/0001193125-25-180926-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1964979/000119312525180926/d785574d8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-25-180926
- JSON: https://secwatch.observer/filing/0001193125-25-180926.json
- Plain text: https://secwatch.observer/filing/0001193125-25-180926.txt

## Key facts
- Auditor Changes
  ALLURION TECHNOLOGIES, INC. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  - Auditor: Deloitte & Touche LLP
  source text: (the “Company”) concluded that certain of the Company’s previously issued financial statements, as described below, should no longer be relied upon due to errors identified in the accounting related to the fair value of the RIFA and the Notes (each as defined below), for which the impacts are non-cash. The Company does not expect, however, that the correction of such amounts will have any impact on reported revenue, gross margin, operating expenses, or cash. In February 2023, the Company entered into the revenue interest financing agreement, dated as of February 9, 2023 (the “RIFA”). In addition, in April 2024, the Company issued and sold $48.0 million of convertible senior secured notes (the “Notes”). The Company had elected to account for the RIFA and the Notes using the fair value option as permitted under ASC 825, Financial Instruments . While preparing the condensed consolidated fin
  evidence_url: https://www.sec.gov/Archives/edgar/data/1964979/000119312525180926/0001193125-25-180926-index.htm

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