{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-24-022630","form_type":"8-K/A","ticker":null,"cik":"0001162461","company_name":"CUTERA INC","filed_at":"2024-05-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.493422+00:00","generated_at":"2026-06-02T03:23:06.246234+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Cutera revises Q4/FY2023 non-GAAP tables with $12M inventory charge and $6.9M reclassifications","bullets":["Recorded $12.0M charge to cost of revenue for revised AviClear inventory reserve estimates.","Reclassified $5.7M from G&A to cost of revenue and $1.2M from other expense to cost of revenue due to Jabil termination.","Adjustments impact FY2023 balance sheet, income statement, and cash flows; reported in Form 10-K filed May 10, 2024.","Revised non-GAAP reconciliation tables for Q4 and FY2023 furnished, superseding original March 21, 2024 tables."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-24-022630","json":"https://secwatch.observer/filing/0001628280-24-022630.json","markdown":"https://secwatch.observer/filing/0001628280-24-022630.md","text":"https://secwatch.observer/filing/0001628280-24-022630.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1162461/000162828024022630/0001628280-24-022630-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1162461/000162828024022630/cutr-20240321.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T03:23:06.246234+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":[{"claim_id":"1dbf2279eb1519890eff40ef4899500687d1ea31","claim":"CUTERA INC reported financial results for three and twelve months ended December 31, 2023.","evidence_excerpt":"The Original Form 8-K included, as Exhibit 99.1, a copy of the Company’s earnings press release issued on March 21, 2024 (the “Earnings Release”), which included, the Company’s consolidated financial statements and certain non-GAAP measures for the three and twelve months ended December 31, 2023 and 2022.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1162461/000162828024022630/0001628280-24-022630-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three and twelve months ended December 31, 2023"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}