{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-052893","form_type":"8-K","ticker":"RFL","cik":"0001713863","company_name":"Rafael Holdings, Inc.","filed_at":"2024-06-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.706258+00:00","generated_at":"2026-06-01T04:21:46.106243+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Rafael Holdings Q3 net loss $32.4M ($1.36/sh) vs $1.4M loss YoY; driven by $89.9M IPR&D expense","bullets":["Net loss from continuing operations of $32.4M ($1.36 diluted EPS) compared to $1.4M ($0.06) in prior-year quarter.","Q3 includes $89.9M in-process R&D expense from Cornerstone acquisition treatment, offset by $31.3M recovery of Cornerstone receivables.","Cash and marketable securities $72.4M as of April 30, 2024.","Increased Day Three Labs stake to 79% majority, began consolidating Jan 2024; Q3 R&D up to $1.5M from $0.7M.","Cyclo Therapeutics investment recorded $4.4M unrealized loss in Q3."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-052893","json":"https://secwatch.observer/filing/0001213900-24-052893.json","markdown":"https://secwatch.observer/filing/0001213900-24-052893.md","text":"https://secwatch.observer/filing/0001213900-24-052893.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1713863/000121390024052893/0001213900-24-052893-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1713863/000121390024052893/ea0207870-8k_rafael.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T04:21:46.106243+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"}