secwatch.observer — SEC 8-K summary
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Issuer:     IMMUCELL CORP /DE/ (ICCC)
CIK:        0000811641
Form:       8-K
Filed at:   2022-11-10T23:59:59+00:00
Accession:  0001213900-22-071209
Event type: other_material
Sentiment:  negative
Materiality: 0.60
Item codes: 2.02, 4.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

ImmuCell restates Q1/Q2 2022 for $222K deferred comp error; delays Q3 filing
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- Restatement to accrue ~$222,000 of deferred compensation (earned/unused PTO) in Q1 2022; increases admin & accrued expenses, no cash or sales impact.
- Previously issued Q1 and Q2 2022 financials should no longer be relied upon to that extent.
- Q3 2022 10-Q filing delayed to Nov 21, 2022; conference call scheduled for Nov 22 at 9:00 AM ET.
- No change to preliminary Q3 sales results previously disclosed on Oct 5, 2022.
- Audit Committee and management determined the restatement is needed; Wipfli LLP consulted.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/811641/000121390022071209/0001213900-22-071209-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/811641/000121390022071209/ea168440-8k_immucell.htm
  HTML page:      https://secwatch.observer/filing/0001213900-22-071209

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