{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-017235","form_type":"8-K","ticker":"BACK","cik":"0001729944","company_name":"IMAC Holdings, Inc.","filed_at":"2025-07-01T23:59:59+00:00","discovered_at":"2026-05-14T18:02:44.823543+00:00","generated_at":"2026-05-18T10:13:51.163046+00:00","sec_items":["1.01","2.03","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"IMAC Holdings issues $128,800 promissory note at $92,000 purchase price, matures Dec 2025","bullets":["Principal amount $128,800; purchased for $92,000 (implied discount of $36,800).","Note is unsecured and matures on December 24, 2025.","Company may prepay outstanding principal at any time without penalty; includes customary events of default."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-017235","json":"https://secwatch.observer/filing/0001641172-25-017235.json","markdown":"https://secwatch.observer/filing/0001641172-25-017235.md","text":"https://secwatch.observer/filing/0001641172-25-017235.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1729944/000164117225017235/0001641172-25-017235-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1729944/000164117225017235/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T10:13:51.163046+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":"2fa094302a04939fcd25f732149a32c439a7e9ce","claim":"IMAC Holdings, Inc. incurred loan of $128,800 with a certain lender maturing December 24, 2025.","evidence_excerpt":"issued a promissory note (the “Note”) to a certain lender (the “Lender”) in the aggregate principal amount of $128,800","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1729944/000164117225017235/0001641172-25-017235-index.htm","confidence":0.9,"family_label":"Debt Financings","details":[{"label":"Instrument","value":"loan"},{"label":"Principal","value":"$128,800"},{"label":"Counterparty","value":"a certain lender"},{"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"}