{"schema_version":"secwatch.filing_event.v1","accession":"0001367644-23-000193","form_type":"8-K","ticker":"EBS","cik":"0001367644","company_name":"Emergent BioSolutions Inc.","filed_at":"2023-11-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.767071+00:00","generated_at":"2026-06-08T01:01:05.650229+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Emergent BioSolutions to restate 2022 financials after $11.7M tax error; ICFR material weakness","bullets":["Audit Committee concluded 2022 audited financials no longer reliable due to $11.7M understatement of income tax benefit.","Error in net state deferred tax liability calculation; non-cash item impacting 2022 results.","Material weakness in internal control over financial reporting identified; management's report and EY opinion no longer reliable.","Company will restate 2022 financials via amended 10-K and file delayed Q3 2023 10-Q as soon as practicable.","Previously filed Form 12b-25 on Nov 9, 2023 for delayed Q3 report."],"urls":{"canonical":"https://secwatch.observer/filing/0001367644-23-000193","json":"https://secwatch.observer/filing/0001367644-23-000193.json","markdown":"https://secwatch.observer/filing/0001367644-23-000193.md","text":"https://secwatch.observer/filing/0001367644-23-000193.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1367644/000136764423000193/0001367644-23-000193-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1367644/000136764423000193/ebs-20231116.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T01:01:05.650229+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":"07ae0959b93a289568db13f964a242cea47598fe","claim":"Emergent BioSolutions Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"should no longer be relied upon due to certain errors in the calculation and review of the Company's net state deferred tax liability","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1367644/000136764423000193/0001367644-23-000193-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}