{"schema_version":"secwatch.filing_event.v1","accession":"0001808665-23-000049","form_type":"8-K","ticker":"ASRT","cik":"0001808665","company_name":"Assertio Holdings, Inc.","filed_at":"2023-08-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.341182+00:00","generated_at":"2026-06-12T09:10:12.725111+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Assertio Q2 sales up 13% to $40.1M; closes Spectrum buy; withdraws guidance on generic Indocin","bullets":["Net product sales $40.1M (+13% YoY); GAAP net income $8.5M ($0.13 EPS), adjusted EPS $0.19 vs $0.28 YoY.","Acquisition of Spectrum closed July 31; ROLVEDON Q2 sales $21.0M, launch trajectory strong.","Cash from operations $18.6M; cash and equivalents $70.2M at quarter end.","2023 financial guidance withdrawn after FDA approval of generic indomethacin suppository.","SG&A $16.8M, up from $10.5M, includes $3.4M transaction costs vs $2.0M insurance benefit last year."],"urls":{"canonical":"https://secwatch.observer/filing/0001808665-23-000049","json":"https://secwatch.observer/filing/0001808665-23-000049.json","markdown":"https://secwatch.observer/filing/0001808665-23-000049.md","text":"https://secwatch.observer/filing/0001808665-23-000049.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1808665/000180866523000049/0001808665-23-000049-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1808665/000180866523000049/asrt-20230803.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T09:10:12.725111+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":"f79b2fa1c0efe4d61e4278aef8253cdc0aea6722","claim":"Assertio Holdings, Inc. reported second quarter ended June 30, 2023 results: revenue $40.1 million, net income $8.5 million, EPS $0.13.","evidence_excerpt":"Per Share (Non-GAAP) 2 $ 0.19 $ 0.28 $ 0.48 $ 0.66 Second quarter results included the following as compared to the prior year quarter: • Net product sales increased 13% , to $40.1 million. ◦ Increased sales of Indocin and Otrexup plus the addition of Sympazan more than offset the expected decline in Cambia. ◦ Sympazan achieved new peaks in both quarterly and","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1808665/000180866523000049/0001808665-23-000049-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter ended June 30, 2023"},{"label":"Revenue","value":"$40.1 million"},{"label":"Net income","value":"$8.5 million"},{"label":"EPS","value":"$0.13"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}