{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-002554","form_type":"8-K","ticker":"BACK","cik":"0001729944","company_name":"IMAC Holdings, Inc.","filed_at":"2026-01-16T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.021648+00:00","generated_at":"2026-05-16T09:55:19.928490+00:00","sec_items":["1.01","2.03","9.01"],"event_type":"debt","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"IMAC Holdings issues $292.6K secured promissory note at 71% of face, due Jan 31, 2026","bullets":["Note principal $292,600; purchased for $209,000 (71.4% of face value).","Matures January 31, 2026; secured and prepayable without penalty.","Issued to a single lender on January 15, 2026 under Item 2.03.","Terms include customary covenants and events of default, including bankruptcy."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-002554","json":"https://secwatch.observer/filing/0001493152-26-002554.json","markdown":"https://secwatch.observer/filing/0001493152-26-002554.md","text":"https://secwatch.observer/filing/0001493152-26-002554.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1729944/000149315226002554/0001493152-26-002554-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1729944/000149315226002554/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T09:55:19.928490+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":"16811ddb9222f6502eead30e5048d6f82af806b7","claim":"IMAC Holdings, Inc. incurred loan of $292,600 maturing January 31, 2026.","evidence_excerpt":"On January 15, 2026, IMAC Holdings, Inc. (the “Company”) issued a promissory note (the “Note”) to a certain lender (the “Lender”) in the aggregate principal amount of $292,600 for an aggregate purchase price from the Lenders of $209,000.","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1729944/000149315226002554/0001493152-26-002554-index.htm","confidence":0.9,"family_label":"Debt Financings","details":[{"label":"Instrument","value":"loan"},{"label":"Principal","value":"$292,600"},{"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"}