{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-006301","form_type":"8-K","ticker":"BACK","cik":"0001729944","company_name":"IMAC Holdings, Inc.","filed_at":"2025-04-28T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.499732+00:00","generated_at":"2026-05-23T05:05:29.532034+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 $139k principal promissory notes at ~$99k discount, maturing Dec 2025","bullets":["Issued unsecured notes with aggregate principal $139,196.40 for $99,426 purchase price (implied discount ~28.6%).","Notes mature on December 24, 2025; prepayable without penalty.","Notes include customary covenants and bankruptcy/insolvency default provisions.","Lenders not named; form of note filed previously on April 3, 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-006301","json":"https://secwatch.observer/filing/0001641172-25-006301.json","markdown":"https://secwatch.observer/filing/0001641172-25-006301.md","text":"https://secwatch.observer/filing/0001641172-25-006301.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1729944/000164117225006301/0001641172-25-006301-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1729944/000164117225006301/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T05:05:29.532034+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":"9c786cca4aac3d64c49128a013b045328a2f0b16","claim":"IMAC Holdings, Inc. incurred loan of $139,196.40 with certain lenders maturing December 24, 2025.","evidence_excerpt":"On April 24, 2025, IMAC Holdings, Inc. (the “Company”) issued promissory notes (the “Notes”) to certain lenders (the “Lenders”) in the aggregate principal amount of $139,196.40, for an aggregate purchase price from the Lenders of $99,426. 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/1729944/000164117225006301/0001641172-25-006301-index.htm","confidence":0.9,"family_label":"Debt Financings","details":[{"label":"Instrument","value":"loan"},{"label":"Principal","value":"$139,196.40"},{"label":"Counterparty","value":"certain lenders"},{"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"}