---
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"
generated_at: "2026-08-13T11:20:12.064160+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.9
calibrated_materiality_score: 0.9
confidence: "high"
source: SEC EDGAR
---

# Pelthos restates Q1 2026 financials; Q2 net loss $23.4M, Zelsuvmi revenue up 45% QoQ

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.9
- calibrated_materiality_score: 0.9
- confidence: high
- sec_items: 2.02, 4.02, 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001919246-26-000112
- JSON: https://secwatch.observer/filing/0001919246-26-000112.json
- Plain text: https://secwatch.observer/filing/0001919246-26-000112.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.