{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-24-010731","form_type":"8-K/A","ticker":"GKOS","cik":"0001192448","company_name":"GLAUKOS Corp","filed_at":"2024-08-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:12.359109+00:00","generated_at":"2026-05-31T13:22:40.768654+00:00","sec_items":["2.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Glaukos files 8-K/A to correct $3.3M debt cost accounting; GAAP EPS overstated by $0.06","bullets":["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."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-24-010731","json":"https://secwatch.observer/filing/0001558370-24-010731.json","markdown":"https://secwatch.observer/filing/0001558370-24-010731.md","text":"https://secwatch.observer/filing/0001558370-24-010731.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1192448/000155837024010731/0001558370-24-010731-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1192448/000155837024010731/gkos-20240731x8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T13:22:40.768654+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"}