{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-002775","form_type":"8-K/A","ticker":"HEPA","cik":"0001583771","company_name":"Hepion Pharmaceuticals, Inc.","filed_at":"2025-04-04T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.880690+00:00","generated_at":"2026-05-23T21:03:02.881197+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Hepion files amended balance sheet to correct warrant accounting; $6.14M warrant liability recorded","bullets":["Amended 8-K/A filed to correct accounting for Series A and B warrants issued in Jan 2025 offering.","Unaudited balance sheet as of Jan 31, 2025 shows cash $5.22M and total assets $6.36M.","Derivative financial instruments-warrants liability of $6.14M recorded, exceeding total stockholders' equity of ($23,916).","Prepaid expenses $1.14M; accounts payable $220K; accrued expenses $23.7K.","No other changes to original 8-K filed March 4, 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-002775","json":"https://secwatch.observer/filing/0001641172-25-002775.json","markdown":"https://secwatch.observer/filing/0001641172-25-002775.md","text":"https://secwatch.observer/filing/0001641172-25-002775.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1583771/000164117225002775/0001641172-25-002775-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1583771/000164117225002775/form8-ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T21:03:02.881197+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"}