---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-25-010957"
form_type: "8-K"
ticker: "XXII"
cik: "0001347858"
company_name: "22nd Century Group, Inc."
filed_at: "2025-03-20T23:59:59+00:00"
generated_at: "2026-05-24T09:50:49.366636+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# 22nd Century reports Q4 net loss of $4.2M; launches VLN partner brands for Q2 2025

## Summary
- Net revenue $4.0M in Q4 2024, down 32% from $5.9M in Q3 2024; FY 2024 revenue $24.4M vs $32.2M in FY 2023.
- Q4 2024 gross loss $1.3M, operating loss $4.1M, net loss $4.2M; adjusted EBITDA loss $3.9M.
- VLN cigarette net revenues negative due to rebates; new branding and first partner brand Smoker Friendly ready for shipment in Q2 2025.
- Signed 5-year expanded license & manufacturing agreement with Smoker Friendly covering 19 products (11 existing + 8 new).
- FDA proposed nicotine standard cites VLN as only combustible cigarette meeting max nicotine level of 0.7 mg/g.

## SEC filing metadata
- accession: 0001493152-25-010957
- form_type: 8-K
- ticker: XXII
- cik: 0001347858
- company_name: 22nd Century Group, Inc.
- filed_at: 2025-03-20T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1347858/000149315225010957/0001493152-25-010957-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1347858/000149315225010957/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-25-010957
- JSON: https://secwatch.observer/filing/0001493152-25-010957.json
- Plain text: https://secwatch.observer/filing/0001493152-25-010957.txt

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