{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-26-055940","form_type":"8-K","ticker":"ABOS","cik":"0001576885","company_name":"Acumen Pharmaceuticals, Inc.","filed_at":"2026-08-12T11:02:30+00:00","discovered_at":"2026-08-12T11:05:00.426044+00:00","generated_at":"2026-08-12T11:05:14.280812+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Acumen Q2 2026 net loss $32.7M, cash $110.2M; ALTITUDE-AD topline due late 2026","bullets":["Net loss $32.7M vs $41.0M in Q2 2025; loss from operations $32.6M.","Cash and equivalents $110.2M at June 30, 2026, down from $128.4M at March 31; funds into early 2027.","R&D expenses $27.8M vs $37.1M prior year on lower ALTITUDE-AD manufacturing and CRO costs.","Expects topline from Phase 2 ALTITUDE-AD (542 participants, 35/50 mg/kg vs placebo) in late 2026.","Nominated EBD candidates ACU301 and ACU401; IND submission targeted mid-2027."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-055940","json":"https://secwatch.observer/filing/0001628280-26-055940.json","markdown":"https://secwatch.observer/filing/0001628280-26-055940.md","text":"https://secwatch.observer/filing/0001628280-26-055940.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1576885/000162828026055940/0001628280-26-055940-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1576885/000162828026055940/abos-20260812.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-12T11:05:14.280812+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"}