{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-25-005053","form_type":"8-K/A","ticker":"LPTH","cik":"0000889971","company_name":"LIGHTPATH TECHNOLOGIES INC","filed_at":"2025-05-02T23:59:59+00:00","discovered_at":"2026-05-14T18:02:51.676328+00:00","generated_at":"2026-05-22T23:26:29.408812+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"LightPath completes $34.6M acquisition of G5 Infrared; pro forma loss deepens","bullets":["Total consideration: $20.25M cash, $6.75M stock, and $7.6M earnout for all G5 Infrared membership interests.","Acquisition financed via $32.2M equity/debt raise; transaction closed Feb 18, 2025.","Pro forma combined FY2024 revenue $48.0M, net loss $15.7M (vs. LightPath standalone loss $8.0M).","G5 Infrared contributed $16.3M revenue and $1.8M net income in its own FY2024.","Preliminary purchase price allocation includes $19.3M intangible assets and $3.1M goodwill."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-25-005053","json":"https://secwatch.observer/filing/0001654954-25-005053.json","markdown":"https://secwatch.observer/filing/0001654954-25-005053.md","text":"https://secwatch.observer/filing/0001654954-25-005053.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/889971/000165495425005053/0001654954-25-005053-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/889971/000165495425005053/lpth_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-22T23:26:29.408812+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"}