{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-25-029352","form_type":"8-K","ticker":"BACK","cik":"0001729944","company_name":"IMAC Holdings, Inc.","filed_at":"2025-12-29T23:59:59+00:00","discovered_at":"2026-05-14T18:02:40.270818+00:00","generated_at":"2026-05-16T12:07:04.181853+00:00","sec_items":["1.01","2.03","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"IMAC Holdings issues $260,400 secured promissory note due Jan 31, 2026","bullets":["Issued $260,400 principal secured note; purchase price $186,000 (31% discount).","Matures January 31, 2026; prepayable any time without penalty.","Use of proceeds not specified; note includes customary default provisions.","Note is secured; no other material terms disclosed."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-25-029352","json":"https://secwatch.observer/filing/0001493152-25-029352.json","markdown":"https://secwatch.observer/filing/0001493152-25-029352.md","text":"https://secwatch.observer/filing/0001493152-25-029352.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1729944/000149315225029352/0001493152-25-029352-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1729944/000149315225029352/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T12:07:04.181853+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":"9f4883915a699b60f8d26c104425eaa9e692aa8c","claim":"IMAC Holdings, Inc. incurred loan of $260,400 with a certain lender (the \"Lender\") maturing January 31, 2026.","evidence_excerpt":"On December 26, 2025, IMAC Holdings, Inc. (the \"Company\") issued a promissory note (the \"Note\") to a certain lender (the \"Lender\") in the aggregate principal amount of $260,400 for an aggregate purchase price from the Lenders of $186,000.","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1729944/000149315225029352/0001493152-25-029352-index.htm","confidence":0.9,"family_label":"Debt Financings","details":[{"label":"Instrument","value":"loan"},{"label":"Principal","value":"$260,400"},{"label":"Counterparty","value":"a certain lender (the \"Lender\")"},{"label":"Maturity","value":"January 31, 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"}