secwatch.observer — SEC 8-K summary
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Issuer:     CUTERA INC (—)
CIK:        0001162461
Form:       8-K/A
Filed at:   2024-05-10T23:59:59+00:00
Accession:  0001628280-24-022630
Event type: earnings
Sentiment:  negative
Materiality: 0.75
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1162461/000162828024022630/0001628280-24-022630-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1162461/000162828024022630/cutr-20240321.htm
  HTML page:      https://secwatch.observer/filing/0001628280-24-022630

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