{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-011730","form_type":"8-K","ticker":"BACK","cik":"0001729944","company_name":"IMAC Holdings, Inc.","filed_at":"2025-05-20T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.500404+00:00","generated_at":"2026-05-21T00:16:13.523115+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"IMAC Holdings restates FY2024 and two Q 2024 financials over preferred dividend error","bullets":["Audit Committee on May 16, 2025 determined Q2 and Q3 2024 and FY 2024 financials unreliable due to non-cash preferred dividend accounting error.","Error does not affect cash position; restatement is for non-cash preferred dividend accounting only.","Material weakness in ICFR identified: insufficient accounting resources to handle complex financial instruments.","Company assessing impact and plans to amend the affected quarterly and annual reports."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-011730","json":"https://secwatch.observer/filing/0001641172-25-011730.json","markdown":"https://secwatch.observer/filing/0001641172-25-011730.md","text":"https://secwatch.observer/filing/0001641172-25-011730.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1729944/000164117225011730/0001641172-25-011730-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1729944/000164117225011730/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-21T00:16:13.523115+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"}