{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-339292","form_type":"8-K","ticker":"ATOS","cik":"0001488039","company_name":"ATOSSA THERAPEUTICS, INC.","filed_at":"2026-08-07T12:45:14+00:00","discovered_at":"2026-08-07T12:50:01.534054+00:00","generated_at":"2026-08-07T12:50:10.469568+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Atossa Q2 2026: OpEx $8.7M, R&D $4.9M; raises up to $16.5M from offering","bullets":["Total operating expenses $8.7M in Q2 2026, down $0.3M from $9.0M in Q2 2025.","R&D expenses $4.9M in Q2 2026, down 11% YoY on lower preclinical spend.","G&A expenses $3.8M, up 7% YoY, driven by higher legal fees from settled patent litigation.","Raised $4.5M upfront plus up to $12M from Series A/B warrant exercises to fund (Z)-endoxifen.","Presented (Z)-endoxifen data at ASCO/AACR; EVANGELINE Phase 2 enrollment completed as of June 30, 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-339292","json":"https://secwatch.observer/filing/0001193125-26-339292.json","markdown":"https://secwatch.observer/filing/0001193125-26-339292.md","text":"https://secwatch.observer/filing/0001193125-26-339292.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1488039/000119312526339292/0001193125-26-339292-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1488039/000119312526339292/atos-20260807.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-07T12:50:10.469568+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"}