secwatch.observer — SEC 8-K summary
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Issuer:     GLAUKOS Corp (GKOS)
CIK:        0001192448
Form:       8-K/A
Filed at:   2024-08-02T23:59:59+00:00
Accession:  0001558370-24-010731
Event type: other_material
Sentiment:  neutral
Materiality: 0.50
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1192448/000155837024010731/0001558370-24-010731-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1192448/000155837024010731/gkos-20240731x8ka.htm
  HTML page:      https://secwatch.observer/filing/0001558370-24-010731

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