Liquidia corrects immaterial accounting errors in HCR debt amendments; revises 2024 financials

Liquidia Corp

Reclassified HCR amendments from extinguishment to modification, eliminating gain/loss and adjusting interest expense.
Revised FY2024 annual and Q1-Q3 2024 interim financial statements; errors deemed immaterial.
Auditor PwC issued revised opinion with going-concern emphasis; internal controls remain effective.
Company continues to face substantial doubt about ability to continue as going concern.
Voluntary correction filed via 8-K on May 8, 2025, for the year ended December 31, 2024.

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