{"schema_version":"secwatch.filing_event.v1","accession":"0001919246-26-000112","form_type":"8-K","ticker":"PTHS","cik":"0001919246","company_name":"Pelthos Therapeutics Inc.","filed_at":"2026-08-13T11:15:56+00:00","discovered_at":"2026-08-13T11:20:00.294101+00:00","generated_at":"2026-08-13T11:20:12.064160+00:00","sec_items":["2.02","4.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Pelthos restates Q1 2026 financials; Q2 net loss $23.4M, Zelsuvmi revenue up 45% QoQ","bullets":["Restating Q1 2026 (March 31) financials; prior statements no longer reliable per Item 4.02.","Q2 2026 net loss $(23.4)M vs $(25.1)M Q1; adjusted EBITDA $(5.7)M vs $(8.0)M.","Zelsuvmi net revenue $15.4M, up 45% QoQ; 11,925 units dispensed by 4,571 prescribers.","Cash $24.2M at June 30; $50M Horizon facility drawn $30M, $10M more available at lender discretion.","COGS $3.6M includes $0.9M API write-off; SG&A $27.7M includes $5.3M non-recurring milestones."],"urls":{"canonical":"https://secwatch.observer/filing/0001919246-26-000112","json":"https://secwatch.observer/filing/0001919246-26-000112.json","markdown":"https://secwatch.observer/filing/0001919246-26-000112.md","text":"https://secwatch.observer/filing/0001919246-26-000112.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1919246/000191924626000112/0001919246-26-000112-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1919246/000191924626000112/pths-20260813.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-13T11:20:12.064160+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"}