{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-25-006838","form_type":"8-K","ticker":"LQDA","cik":"0001819576","company_name":"Liquidia Corp","filed_at":"2025-05-08T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.877574+00:00","generated_at":"2026-05-22T05:21:40.320417+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Liquidia corrects immaterial accounting errors in HCR debt amendments; revises 2024 financials","bullets":["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."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-25-006838","json":"https://secwatch.observer/filing/0001558370-25-006838.json","markdown":"https://secwatch.observer/filing/0001558370-25-006838.md","text":"https://secwatch.observer/filing/0001558370-25-006838.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1819576/000155837025006838/0001558370-25-006838-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1819576/000155837025006838/lqda-20241231x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-22T05:21:40.320417+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"}