{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-085611","form_type":"8-K","ticker":null,"cik":"0001851860","company_name":"SMART FOR LIFE, INC.","filed_at":"2024-10-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.056595+00:00","generated_at":"2026-05-30T20:43:08.048409+00:00","sec_items":["1.01","2.01","9.01"],"event_type":"m_and_a","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Smart for Life signs $2.5M acquisition of Hyperion/OPM; sells 49% interest for $1","bullets":["Acquired Hyperion, L.L.C. and Online Publishing & Marketing, LLC for $2.5M aggregate purchase price, subject to debt-free condition at closing.","Affiliates of First Health FL LLC exercised option to acquire Company's remaining 49% interest in Buyer for $1.00, effective Oct 2, 2024.","Pro forma for the disposition shows 2023 revenue reduced from $8.2M to $5.0M and net loss increased from $22.7M to $26.3M.","Company's common stock delisted from Nasdaq; now quoted on OTC Pink under symbol SMFL."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-085611","json":"https://secwatch.observer/filing/0001213900-24-085611.json","markdown":"https://secwatch.observer/filing/0001213900-24-085611.md","text":"https://secwatch.observer/filing/0001213900-24-085611.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1851860/000121390024085611/0001213900-24-085611-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1851860/000121390024085611/ea0216750-8k_smart.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T20:43:08.048409+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":[{"claim_id":"e2abc9881f227e6ca284bd1d5af162c5abae7272","claim":"SMART FOR LIFE, INC. completed a disposition involving First Health FL LLC for Option price of $1.00 (closed 2024-10-01).","evidence_excerpt":"On October 1, 2024, such affiliates of the Buyer elected to exercise the Option, effective as of October 2, 2024, paid to the Company the Option price of $1.00, and the Company delivered the remaining 49% interest in the Buyer to such affiliates (the “ Disposition ”).","evidence_source":"SEC 8-K Item 2.01/5.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/1851860/000121390024085611/0001213900-24-085611-index.htm","confidence":0.9,"family_label":"M&A Transactions","details":[{"label":"Action","value":"disposition"},{"label":"Counterparty","value":"First Health FL LLC"},{"label":"Consideration","value":"Option price of $1.00"},{"label":"Closing","value":"2024-10-01"}],"fact_type":"ma_transaction"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}