{"schema_version":"secwatch.filing_event.v1","accession":"0001357459-26-000011","form_type":"8-K","ticker":"PALI","cik":"0001357459","company_name":"PALISADE BIO, INC.","filed_at":"2026-05-12T20:14:35+00:00","discovered_at":"2026-05-12T20:16:00.296531+00:00","generated_at":"2026-05-12T20:56:26.997607+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Palisade Bio Q1 2026: Cash $132.6M; R&D spend up 6.4x; PALI-2108 Phase 2 UC starts Q3 2026","bullets":["Cash and equivalents of $132.6M at March 31, 2026, sufficient through Phase 2 UC readout (2H 2027) and CD readout (early 2028).","R&D expense $6.4M in Q1 2026 vs $1.0M in Q1 2025 (+$5.4M) driven by PALI-2108 clinical and CMC costs.","G&A expense $4.4M in Q1 2026 vs $1.4M in Q1 2025 (+$3.0M) on higher employee costs and professional fees.","Completed Phase 1a/b for PALI-2108; Phase 1b FSCD cohort showed sustained exposure above IC90 and modulation of inflammatory/fibrotic pathways.","IND for Phase 2 UC expected 2Q 2026; Phase 2 UC trial start Q3 2026; Phase 2 CD trial start Q1 2027."],"urls":{"canonical":"https://secwatch.observer/filing/0001357459-26-000011","json":"https://secwatch.observer/filing/0001357459-26-000011.json","markdown":"https://secwatch.observer/filing/0001357459-26-000011.md","text":"https://secwatch.observer/filing/0001357459-26-000011.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1357459/000135745926000011/0001357459-26-000011-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1357459/000135745926000011/pali-20260512.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-12T20:56:26.997607+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":"71fd4cbf811fffd3f9de6859b3b872c400141472","claim":"PALISADE BIO, INC. reported financial results for the first quarter ended March 31, 2026.","evidence_excerpt":"On May 12, 2026, Palisade Bio, Inc. (the “Company”) issued a press release announcing its financial results for the three months ended March 31, 2026.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1357459/000135745926000011/0001357459-26-000011-index.htm","confidence":0.98,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the first quarter ended March 31, 2026"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}