{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-24-001305","form_type":"8-K","ticker":"AEON","cik":"0001837607","company_name":"AEON Biopharma, Inc.","filed_at":"2024-02-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.882146+00:00","generated_at":"2026-06-06T00:22:03.819280+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"AEON Biopharma restates Q3 2023 financials; non-cash errors increase loss by $22.7M, expects going concern doubt","bullets":["Audit Committee concludes Sep 30, 2023 financials unreliable due to valuation errors in contingent consideration, convertible notes, stock comp, and derivatives.","Non-cash corrections: Predecessor period loss increased ~$22.7M; Successor period income increased ~$6.4M; contingent consideration liability up ~$6.7M.","Company expects additional material weaknesses and will continue reporting substantial doubt about ability to continue as going concern for 12 months.","Merger-related reclassification errors between APIC and accumulated deficit; further revisions possible."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-24-001305","json":"https://secwatch.observer/filing/0001558370-24-001305.json","markdown":"https://secwatch.observer/filing/0001558370-24-001305.md","text":"https://secwatch.observer/filing/0001558370-24-001305.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1837607/000155837024001305/0001558370-24-001305-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1837607/000155837024001305/aeon-20240214x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T00:22:03.819280+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":"ab5837aebff56df2d019dfb8e2ae4a26ea1972f9","claim":"AEON Biopharma, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"concluded that the Company’s previously issued financial statements as of and for the three and nine months ended September 30, 2023, included in the Company’s Quarterly Report on Form 10-Q filed on November 13, 2023 (the “Form 10-Q”) and its Registration Statement on Form S-1 (File No. 333-274094) filed on November 24, 2023 (as amended, the “Registration Statement”), should no longer be relied upon","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1837607/000155837024001305/0001558370-24-001305-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"KPMG LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}