---
schema_version: "secwatch.filing_event.v1"
accession: "0001558370-24-015973"
form_type: "8-K"
ticker: "GKOS"
cik: "0001192448"
company_name: "GLAUKOS Corp"
filed_at: "2024-12-03T23:59:59+00:00"
generated_at: "2026-05-29T09:36:38.709916+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Glaukos partially unwinds capped calls on 2027 convertible notes; receives cash based on VWAP

## Summary
- Entered into unwind agreements for 50% of capped call transactions associated with $287.5M 2.75% convertible notes due 2027.
- Cash settlement amount determined by VWAP of common stock over averaging period starting Dec 3, 2024.
- Early termination of portion of capped calls reduces dilution protection but provides immediate cash to Glaukos.
- Unwind agreements executed Dec 2, 2024 with multiple financial institution counterparties.

## SEC filing metadata
- accession: 0001558370-24-015973
- form_type: 8-K
- ticker: GKOS
- cik: 0001192448
- company_name: GLAUKOS Corp
- filed_at: 2024-12-03T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 1.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1192448/000155837024015973/0001558370-24-015973-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1192448/000155837024015973/gkos-20241202x8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001558370-24-015973
- JSON: https://secwatch.observer/filing/0001558370-24-015973.json
- Plain text: https://secwatch.observer/filing/0001558370-24-015973.txt

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