{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-098530","form_type":"8-K","ticker":"ORKA","cik":"0000907654","company_name":"Oruka Therapeutics, Inc.","filed_at":"2024-11-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:11.341294+00:00","generated_at":"2026-05-30T00:42:50.044885+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"confidence":"high","headline":"Oruka files retroactively adjusted pre-merger audited financials as of Feb 6, 2024","bullets":["Balance sheet shows $1K subscription receivable, zero cash; total stockholders' equity $1K.","Auditor's report includes going concern qualification due to no revenue and operating losses.","Adjustments reflect 1-for-12 reverse stock split and 6.8569 exchange ratio from August 2024 merger.","No new operational or financial information beyond the previously closed business combination."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-098530","json":"https://secwatch.observer/filing/0001213900-24-098530.json","markdown":"https://secwatch.observer/filing/0001213900-24-098530.md","text":"https://secwatch.observer/filing/0001213900-24-098530.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/907654/000121390024098530/0001213900-24-098530-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/907654/000121390024098530/ea0221362-8k_oruka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T00:42:50.044885+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"}