{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-25-013366","form_type":"8-K/A","ticker":"LPTH","cik":"0000889971","company_name":"LIGHTPATH TECHNOLOGIES INC","filed_at":"2025-11-21T23:59:59+00:00","discovered_at":"2026-05-14T18:02:42.505344+00:00","generated_at":"2026-05-16T17:49:20.867100+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"LightPath reports pro forma FY2025 net loss of $15.1M on $49.3M revenue after G5 acquisition","bullets":["Total consideration for G5 Infrared acquisition: $27.1M ($20.3M cash, 1.97M shares, earnout).","Pro forma FY2025 combined revenue $49.3M, net loss $15.1M, pro forma EPS -$0.70.","Historical LightPath revenue $37.2M, G5 Infrared $12.1M for period from July to Feb 2025.","Additional amortization of intangibles $883.6K from fair value of $13.75M for backlog, know-how, tradename, customer relationships.","Earnout liability increased $1.4M due to fair value change; potential earnout up to $23M based on revenue/EBITDA targets."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-25-013366","json":"https://secwatch.observer/filing/0001654954-25-013366.json","markdown":"https://secwatch.observer/filing/0001654954-25-013366.md","text":"https://secwatch.observer/filing/0001654954-25-013366.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/889971/000165495425013366/0001654954-25-013366-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/889971/000165495425013366/lpth_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T17:49:20.867100+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"}