---
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"
generated_at: "2026-06-02T03:23:06.246234+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Cutera revises Q4/FY2023 non-GAAP tables with $12M inventory charge and $6.9M reclassifications

## Summary
- 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.

## SEC filing metadata
- accession: 0001628280-24-022630
- form_type: 8-K/A
- cik: 0001162461
- company_name: CUTERA INC
- filed_at: 2024-05-10T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-24-022630
- JSON: https://secwatch.observer/filing/0001628280-24-022630.json
- Plain text: https://secwatch.observer/filing/0001628280-24-022630.txt

## Key facts
- Earnings Releases
  CUTERA INC reported financial results for three and twelve months ended December 31, 2023.
  - Period: three and twelve months ended December 31, 2023
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1162461/000162828024022630/0001628280-24-022630-index.htm

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