{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-26-001263","form_type":"8-K/A","ticker":"VBIO","cik":"0001787740","company_name":"Valion Bio, Inc.","filed_at":"2026-02-23T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.183738+00:00","generated_at":"2026-05-16T01:13:28.959944+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Tivic Health files Scorpius audited financials; FY2024 net loss $32.8M on $6.2M revenue","bullets":["Scorpius FY2024 revenue $6.24M, net loss $32.8M; auditor BDO flags going-concern doubt due to recurring losses.","Scorpius total assets $39.2M, total liabilities $37.5M, stockholders' equity $1.7M at Dec 31, 2024.","Tivic sub Velocity Bioworks acquired all Scorpius assets on Dec 9, 2025, assuming no pre-closing liabilities.","Pro forma combined financials filed for Sep 30, 2025 and FY2024; combined company impact not quantified."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-26-001263","json":"https://secwatch.observer/filing/0001683168-26-001263.json","markdown":"https://secwatch.observer/filing/0001683168-26-001263.md","text":"https://secwatch.observer/filing/0001683168-26-001263.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1787740/000168316826001263/0001683168-26-001263-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1787740/000168316826001263/tivic_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T01:13:28.959944+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"}