secwatch.observer — SEC 8-K summary
======================================

Issuer:     Hepion Pharmaceuticals, Inc. (HEPA)
CIK:        0001583771
Form:       8-K/A
Filed at:   2025-04-04T23:59:59+00:00
Accession:  0001641172-25-002775
Event type: other_material
Sentiment:  neutral
Materiality: 0.55
Item codes: 8.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1583771/000164117225002775/0001641172-25-002775-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1583771/000164117225002775/form8-ka.htm
  HTML page:      https://secwatch.observer/filing/0001641172-25-002775

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer