---
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"
generated_at: "2026-05-23T21:03:02.881197+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Hepion files amended balance sheet to correct warrant accounting; $6.14M warrant liability recorded

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001641172-25-002775
- JSON: https://secwatch.observer/filing/0001641172-25-002775.json
- Plain text: https://secwatch.observer/filing/0001641172-25-002775.txt

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