---
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"
generated_at: "2026-05-22T05:21:40.320417+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

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

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001558370-25-006838
- JSON: https://secwatch.observer/filing/0001558370-25-006838.json
- Plain text: https://secwatch.observer/filing/0001558370-25-006838.txt

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