{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-22-012454","form_type":"8-K","ticker":"CYDY","cik":"0001175680","company_name":"CytoDyn Inc.","filed_at":"2022-08-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:55.136553+00:00","generated_at":"2026-06-24T03:12:14.546262+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"CytoDyn restates FY2021 and five quarterly periods; prior financials no longer reliable","bullets":["Audit Committee concludes FY2021 annual and five quarterly periods should not be relied upon.","Error: convertible note settlements accounted as extinguishments instead of induced conversions.","Restatement changes non-cash loss on debt settlement, APIC, accumulated deficit, and net loss.","Estimated understatement of net loss ranges from $2.6M to $24.3M across affected periods.","Material weakness in internal control over financial reporting identified for 2020-2021 periods."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-22-012454","json":"https://secwatch.observer/filing/0001558370-22-012454.json","markdown":"https://secwatch.observer/filing/0001558370-22-012454.md","text":"https://secwatch.observer/filing/0001558370-22-012454.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1175680/000155837022012454/0001558370-22-012454-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1175680/000155837022012454/cydy-20220804x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-24T03:12:14.546262+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}