{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-077411","form_type":"8-K","ticker":"EMMA","cik":"0000822370","company_name":"Emmaus Life Sciences, Inc.","filed_at":"2024-09-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.978827+00:00","generated_at":"2026-05-31T05:46:57.450753+00:00","sec_items":["2.02","4.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Revenue falls 55% to $7.9M, net loss $6.5M; auditor Baker Tilly declines reappointment","bullets":["Net revenue for H1 2024 was $7.9M, down 55% from $17.5M in H1 2023, due to inventory shortages.","Net loss of $6.5M ($0.10/sh) vs $5.0M ($0.10/sh) in prior year; operating loss $2.2M vs income $2.2M.","Cash at June 30, 2024: $1.5M, down from $2.5M at Dec 31, 2023.","CEO says full-year revenue unlikely to match 2023; generic L-Glutamine launch poses risk to Endari.","Auditor Baker Tilly notified Sept 5, 2024 it will not stand for reappointment; no disagreements but prior reports include going concern note."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-077411","json":"https://secwatch.observer/filing/0001213900-24-077411.json","markdown":"https://secwatch.observer/filing/0001213900-24-077411.md","text":"https://secwatch.observer/filing/0001213900-24-077411.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/822370/000121390024077411/0001213900-24-077411-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/822370/000121390024077411/ea021395101-8k_emmaus.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T05:46:57.450753+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"}