{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-005463","form_type":"8-K","ticker":"BACK","cik":"0001729944","company_name":"IMAC Holdings, Inc.","filed_at":"2025-04-18T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.499515+00:00","generated_at":"2026-05-23T11:04:13.669731+00:00","sec_items":["1.01","2.03","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"IMAC Holdings issues $239,400 in unsecured promissory notes at $171,000 purchase price, maturing Dec 24, 2025","bullets":["Aggregate principal amount $239,400; purchase price $171,000 (29% discount).","Notes unsecured, mature December 24, 2025.","Company may prepay any portion without penalty.","Customary representations, warranties, and events of default including bankruptcy."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-005463","json":"https://secwatch.observer/filing/0001641172-25-005463.json","markdown":"https://secwatch.observer/filing/0001641172-25-005463.md","text":"https://secwatch.observer/filing/0001641172-25-005463.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1729944/000164117225005463/0001641172-25-005463-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1729944/000164117225005463/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T11:04:13.669731+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":[{"claim_id":"11888f06e971de15cc53b8ffd073f391b13efff2","claim":"IMAC Holdings, Inc. incurred loan of $239,400 maturing December 24, 2025.","evidence_excerpt":"On April 16, 2025, IMAC Holdings, Inc. (the “Company”) issued promissory notes (the “Notes”) to certain lenders (the “Lenders”) in the aggregate principal amount of $239,400, for an aggregate purchase price from the Lenders of $171,000. The Notes are unsecured and mature on December 24, 2025.","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1729944/000164117225005463/0001641172-25-005463-index.htm","confidence":0.9,"family_label":"Debt Financings","details":[{"label":"Instrument","value":"loan"},{"label":"Principal","value":"$239,400"},{"label":"Maturity","value":"December 24, 2025"},{"label":"Event","value":"incurrence"}],"fact_type":"debt_financing"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}