---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-23-011744"
form_type: "8-K"
ticker: "OGEN"
cik: "0001174940"
company_name: "ORAGENICS INC"
filed_at: "2023-04-10T23:59:59+00:00"
generated_at: "2026-06-17T04:00:00.889187+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Oragenics restates 2022 interim financials; R&D prepayment errors, expects material weaknesses

## Summary
- Restating Q1, Q2, Q3 2022 financials; improperly expensed R&D prepayments to vendors instead of recording as prepaid assets.
- Overstated R&D expense and understated assets; no estimate of restatement amount yet provided.
- Expects to report one or more material weaknesses in internal control over financial reporting.
- Press releases and other communications covering Non-Reliance Periods should no longer be relied upon.
- Company working to complete restatement and file 2022 Form 10-K as soon as practicable.

## SEC filing metadata
- accession: 0001493152-23-011744
- form_type: 8-K
- ticker: OGEN
- cik: 0001174940
- company_name: ORAGENICS INC
- filed_at: 2023-04-10T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 4.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1174940/000149315223011744/0001493152-23-011744-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1174940/000149315223011744/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-23-011744
- JSON: https://secwatch.observer/filing/0001493152-23-011744.json
- Plain text: https://secwatch.observer/filing/0001493152-23-011744.txt

## Key facts
- Auditor Changes
  ORAGENICS INC reported that prior financial statements should not be relied upon.
  - Action: non reliance
  source text: On April 4, 2023, the Audit Committee of the Board of Directors of Oragenics, Inc. (the “Company”) concluded, after discussion with the Company’s management, that the Company’s consolidated financial statements for the (i) interim period ended March 31, 2022, (ii) interim period ended June 30, 2022, (iii) interim period ended September 30, 2022 (collectively, the “Non-Reliance Periods”) should no longer be relied upon due to errors in the consolidated financial statements and should be restated.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1174940/000149315223011744/0001493152-23-011744-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.