{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-21-041160","form_type":"8-K","ticker":"EMMA","cik":"0000822370","company_name":"Emmaus Life Sciences, Inc.","filed_at":"2021-08-10T23:59:59+00:00","discovered_at":"2026-05-14T18:04:20.893519+00:00","generated_at":"2026-06-29T17:38:01.672693+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Emmaus restates 2020 financials; net income rises to $1.4M from $1.1M","bullets":["Non-reliance on FY2020 financials due to equity method investment misstatement; restated 10-K/A filed with unqualified audit opinion.","Net income restated to $1.4M from $1.1M; increase of $254K and $0.01 EPS from corrected equity in losses of Japanese affiliate EJ Holdings.","Original audit opinion had qualification; now eliminated with complete audit of affiliate financials.","Trading on OTC Pink could be suspended if Q1 and Q2 2021 10-Qs not filed by September 28, 2021; company striving to file promptly.","Interim Endari® sales volumes previously reported; full Q1 and Q2 2021 results expected in upcoming 10-Q filings."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-21-041160","json":"https://secwatch.observer/filing/0001213900-21-041160.json","markdown":"https://secwatch.observer/filing/0001213900-21-041160.md","text":"https://secwatch.observer/filing/0001213900-21-041160.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/822370/000121390021041160/0001213900-21-041160-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/822370/000121390021041160/ea145361-8k_emmauslife.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-29T17:38:01.672693+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"}