---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-24-046068"
form_type: "8-K"
ticker: "CDT"
cik: "0001896212"
company_name: "CDT Equity Inc."
filed_at: "2024-11-14T23:59:59+00:00"
generated_at: "2026-05-30T00:39:05.454773+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Conduit Pharmaceuticals restates Q1 and Q2 2024 financials; reclassifies deferred commission to current liability

## Summary
- Previously issued unaudited financials for Q1 and Q2 2024 should no longer be relied upon due to reclassification error.
- Restatement reclassifies deferred commission payable from long-term to current liability; no impact on total liabilities.
- Company will file amendments to its Q1 and Q2 2024 Forms 10-Q to correct the balance sheet classification.
- Discussions with auditor Marcum LLP and Audit Committee led to the non-reliance determination on November 12, 2024.

## SEC filing metadata
- accession: 0001493152-24-046068
- form_type: 8-K
- ticker: CDT
- cik: 0001896212
- company_name: CDT Equity Inc.
- filed_at: 2024-11-14T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1896212/000149315224046068/0001493152-24-046068-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1896212/000149315224046068/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-046068
- JSON: https://secwatch.observer/filing/0001493152-24-046068.json
- Plain text: https://secwatch.observer/filing/0001493152-24-046068.txt

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