---
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"
generated_at: "2026-05-31T13:22:40.768654+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

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

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001558370-24-010731
- JSON: https://secwatch.observer/filing/0001558370-24-010731.json
- Plain text: https://secwatch.observer/filing/0001558370-24-010731.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.