{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-23-004449","form_type":"8-K","ticker":null,"cik":"0001476963","company_name":"Scorpius Holdings, Inc.","filed_at":"2023-03-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.164445+00:00","generated_at":"2026-06-17T18:07:09.549675+00:00","sec_items":["4.02","8.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"NightHawk Biosciences restates Q2 and Q3 2022 financials; net loss overstated","bullets":["Net loss overstated by ~$3.3M for Q2 2022 and ~$2.9-3.3M for Q3 2022 due to deferred tax asset valuation allowance error from Elusys acquisition.","Restatement will decrease net loss per share by $0.13 for Q2 and $0.12-$0.13 for Q3.","Material weakness identified in internal controls over income tax accounting; remediation plan to be described in 2022 10-K.","Audit committee concluded prior period financials should no longer be relied upon.","Errors had no effect on cash position, pre-tax loss, or operating expenses."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-23-004449","json":"https://secwatch.observer/filing/0001558370-23-004449.json","markdown":"https://secwatch.observer/filing/0001558370-23-004449.md","text":"https://secwatch.observer/filing/0001558370-23-004449.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1476963/000155837023004449/0001558370-23-004449-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1476963/000155837023004449/nhwk-20230317x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T18:07:09.549675+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":"e7018b25dfaae6c7d51c5cd8338ac8500aabf10f","claim":"Scorpius Holdings, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"should no longer be relied upon due to errors in such financial statements, and therefore a restatement of these specified financial statements is required.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1476963/000155837023004449/0001558370-23-004449-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"BDO USA, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}