Glaukos files 8-K/A to correct $3.3M debt cost accounting; GAAP EPS overstated by $0.06

GLAUKOS Corp

Corrected reclassification of $3.3M unamortized debt issuance costs from interest expense to additional paid-in capital for the June 2024 convertible note exchange.
GAAP net loss for Q2 2024 restated to $50.5M (was $53.8M as originally reported); per share impact $0.06.
GAAP EPS corrected to ($1.00) for Q2 and ($1.82) for H1 2024; originally reported as ($1.06) and ($1.89).
Non-GAAP results unchanged; revised financials filed in 10-Q and updated on company website.

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