{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-25-027956","form_type":"8-K","ticker":"BACK","cik":"0001729944","company_name":"IMAC Holdings, Inc.","filed_at":"2025-12-16T23:59:59+00:00","discovered_at":"2026-05-14T18:02:40.270678+00:00","generated_at":"2026-05-16T13:04:40.334398+00:00","sec_items":["1.01","2.03","9.01"],"event_type":"debt","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"IMAC Holdings issues $247,800 secured note at $177,000; matures Feb 13, 2026","bullets":["Aggregate principal amount of $247,800; net proceeds of $177,000 (original issue discount of $70,800).","Note is secured and matures on February 13, 2026; prepayable at any time without penalty.","Customary representations, warranties, and events of default included; bankruptcy triggers immediate acceleration.","Form of note incorporated by reference from prior 8-K filed November 20, 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-25-027956","json":"https://secwatch.observer/filing/0001493152-25-027956.json","markdown":"https://secwatch.observer/filing/0001493152-25-027956.md","text":"https://secwatch.observer/filing/0001493152-25-027956.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1729944/000149315225027956/0001493152-25-027956-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1729944/000149315225027956/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T13:04:40.334398+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":"fdbae601a25cb5b1c984655a0d2d4ede640c5b5d","claim":"IMAC Holdings, Inc. incurred loan of aggregate principal amount of $247,800 with a certain lender (the \"Lender\") maturing February 13, 2026.","evidence_excerpt":"On December 11, 2025, IMAC Holdings, Inc. (the \"Company\") issued a promissory note (the \"Note\") to a certain lender (the \"Lender\") in the aggregate principal amount of $247,800 for an aggregate purchase price from the Lenders of $177,000.","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1729944/000149315225027956/0001493152-25-027956-index.htm","confidence":0.9,"family_label":"Debt Financings","details":[{"label":"Instrument","value":"loan"},{"label":"Principal","value":"aggregate principal amount of $247,800"},{"label":"Counterparty","value":"a certain lender (the \"Lender\")"},{"label":"Maturity","value":"February 13, 2026"},{"label":"Event","value":"incurrence"}],"fact_type":"debt_financing"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}