{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-011948","form_type":"8-K","ticker":"RVPH","cik":"0001742927","company_name":"REVIVA PHARMACEUTICALS HOLDINGS, INC.","filed_at":"2024-04-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.848061+00:00","generated_at":"2026-06-03T22:58:10.097308+00:00","sec_items":["2.02","4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Reviva Pharmaceuticals to restate 2022 and 2023 financials; R&D expenses understated by ~$3.9M","bullets":["Audit Committee concluded prior financials for FY2022, Q3 2022, and all quarterly periods in FY2023 should no longer be relied upon due to errors in clinical trial expense accruals.","FY2022 R&D expenses understated by approximately $3.9 million; net loss understated by same amount.","Material weaknesses identified in internal controls over financial reporting related to clinical trial expense accruals and insufficient resources.","Company expects to file restated financials in comprehensive 2023 10-K within 12b-25 extension period."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-011948","json":"https://secwatch.observer/filing/0001437749-24-011948.json","markdown":"https://secwatch.observer/filing/0001437749-24-011948.md","text":"https://secwatch.observer/filing/0001437749-24-011948.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1742927/000143774924011948/0001437749-24-011948-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1742927/000143774924011948/rvph20240411_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T22:58:10.097308+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"}