[8-K] Allurion Technologies, Inc. Reports Material Event
Allurion Technologies said it issued a press release covering results for the three and six months ended June 30, 2025 and disclosed a potential accounting error. The company identified a likely miscalculation in non-cash items—Other Comprehensive Income (Loss) and Other Income (Expense)—related to the fair value of its Revenue Interest Financing Agreement (RIFA) and convertible notes, and believes correcting those calculations will likely require restating prior-period financial statements. The company stated these adjustments are non-cash and are not expected to affect revenue, gross margin, operating expenses, or cash. The press release is furnished as Exhibit 99.1.
Allurion Technologies ha comunicato di aver diffuso un comunicato stampa relativo ai risultati per i tre e sei mesi chiusi al 30 giugno 2025 e di aver rilevato un potenziale errore contabile. La società ha individuato una probabile errata determinazione di elementi non monetari—Other Comprehensive Income (Loss) e Other Income (Expense)—connessi al fair value del suo Revenue Interest Financing Agreement (RIFA) e delle note convertibili, e ritiene che la correzione di tali calcoli richiederà probabilmente la riesposizione dei bilanci dei periodi precedenti. La società ha dichiarato che tali rettifiche sono non monetarie e non dovrebbero avere impatto su ricavi, margine lordo, oneri operativi o liquidità. Il comunicato stampa è fornito come Exhibit 99.1.
Allurion Technologies informó que publicó un comunicado de prensa con los resultados de los tres y seis meses terminados el 30 de junio de 2025 y que detectó un posible error contable. La compañía identificó un probable cálculo erróneo en partidas no monetarias—Other Comprehensive Income (Loss) y Other Income (Expense)—relacionadas con el valor razonable de su Revenue Interest Financing Agreement (RIFA) y de las notas convertibles, y considera que corregir esos cálculos probablemente requerirá la rectificación de los estados financieros de períodos anteriores. La compañía indicó que estos ajustes son no monetarios y no se espera que afecten a los ingresos, el margen bruto, los gastos operativos ni al efectivo. El comunicado de prensa se adjunta como Exhibit 99.1.
Allurion Technologies는 2025년 6월 30일로 끝나는 3개월 및 6개월 실적을 담은 보도자료를 발행했고 잠재적 회계 오류를 공시했다고 밝혔습니다. 회사는 수익 이자 기반 자금조달 계약(Revenue Interest Financing Agreement, RIFA) 및 전환사채의 공정가치와 관련된 비현금 항목—Other Comprehensive Income (Loss) 및 Other Income (Expense)—의 계산이 잘못되었을 가능성을 확인했으며, 해당 계산을 정정하려면 이전 기간의 재무제표를 소급 정정(재표시)해야 할 것으로 보고 있습니다. 회사는 이러한 조정은 비현금성이고 수익, 매출총이익, 영업비용 또는 현금에 영향을 미칠 것으로 예상되지 않는다고 밝혔습니다. 보도자료는 Exhibit 99.1로 제출되었습니다.
Allurion Technologies a déclaré avoir publié un communiqué de presse présentant les résultats pour les trois et six mois clos le 30 juin 2025 et avoir divulgué une anomalie comptable potentielle. La société a identifié une probable erreur de calcul sur des éléments non monétaires—Other Comprehensive Income (Loss) et Other Income (Expense)—liés à la juste valeur de son Revenue Interest Financing Agreement (RIFA) et de ses obligations convertibles, et estime que la correction de ces calculs nécessitera probablement la retraitement des états financiers des exercices antérieurs. La société a indiqué que ces ajustements sont non monétaires et ne devraient pas affecter le chiffre d'affaires, la marge brute, les charges d'exploitation ni la trésorerie. Le communiqué de presse est fourni en tant qu'Exhibit 99.1.
Allurion Technologies teilte mit, eine Pressemitteilung zu den Ergebnissen für die drei bzw. sechs Monate zum 30. Juni 2025 herausgegeben und einen möglichen Buchungsfehler offengelegt zu haben. Das Unternehmen identifizierte eine wahrscheinlich fehlerhafte Berechnung nicht zahlungswirksamer Posten—Other Comprehensive Income (Loss) und Other Income (Expense)—im Zusammenhang mit dem beizulegenden Zeitwert seines Revenue Interest Financing Agreement (RIFA) und von Wandelanleihen und geht davon aus, dass die Korrektur dieser Berechnungen voraussichtlich eine Neudarstellung von Abschlüssen früherer Perioden erfordern wird. Das Unternehmen erklärte, dass diese Anpassungen nicht zahlungswirksam sind und voraussichtlich keine Auswirkungen auf Umsatz, Bruttomarge, Betriebskosten oder Zahlungsmittel haben werden. Die Pressemitteilung ist als Exhibit 99.1 beigefügt.
- Transparent disclosure of the potential miscalculation and intention to evaluate prior periods
- Company states no expected impact on revenue, gross margin, operating expenses, or cash
- Press release provided as Exhibit 99.1, offering investors immediate access to the announcement
- Likely restatement of prior-period financial statements due to miscalculation of non-cash items
- Misstatement involves fair-value accounting for the RIFA and convertible notes, affecting OCI and Other Income/Expense
- Implication of control/process weaknesses in valuation or accounting calculations that require remediation
Insights
TL;DR: A likely restatement of non-cash fair-value items reduces confidence in historical comparability despite no cash impact.
The company disclosed a probable restatement tied to fair-value accounting for a RIFA and convertible notes that affects Other Comprehensive Income and Other Income/Expense. While revenue, gross margin, operating expenses and cash are reportedly unaffected, a restatement can alter past profitability metrics and ratios used for valuation and trend analysis. Investors will need revised historical numbers to re-evaluate growth and margin trends, and until restated figures are available comparability is impaired.
TL;DR: Disclosure suggests an accounting-control or process issue that warrants governance attention.
The announcement that fair-value calculations for the RIFA and convertible notes may have been miscalculated and will likely require restatement indicates a deficiency in financial reporting controls or review processes. Timely, transparent disclosure and a commitment to restate are appropriate steps, but stakeholders should expect further information on root causes, remediation, and timing of corrected filings.
Allurion Technologies ha comunicato di aver diffuso un comunicato stampa relativo ai risultati per i tre e sei mesi chiusi al 30 giugno 2025 e di aver rilevato un potenziale errore contabile. La società ha individuato una probabile errata determinazione di elementi non monetari—Other Comprehensive Income (Loss) e Other Income (Expense)—connessi al fair value del suo Revenue Interest Financing Agreement (RIFA) e delle note convertibili, e ritiene che la correzione di tali calcoli richiederà probabilmente la riesposizione dei bilanci dei periodi precedenti. La società ha dichiarato che tali rettifiche sono non monetarie e non dovrebbero avere impatto su ricavi, margine lordo, oneri operativi o liquidità. Il comunicato stampa è fornito come Exhibit 99.1.
Allurion Technologies informó que publicó un comunicado de prensa con los resultados de los tres y seis meses terminados el 30 de junio de 2025 y que detectó un posible error contable. La compañía identificó un probable cálculo erróneo en partidas no monetarias—Other Comprehensive Income (Loss) y Other Income (Expense)—relacionadas con el valor razonable de su Revenue Interest Financing Agreement (RIFA) y de las notas convertibles, y considera que corregir esos cálculos probablemente requerirá la rectificación de los estados financieros de períodos anteriores. La compañía indicó que estos ajustes son no monetarios y no se espera que afecten a los ingresos, el margen bruto, los gastos operativos ni al efectivo. El comunicado de prensa se adjunta como Exhibit 99.1.
Allurion Technologies는 2025년 6월 30일로 끝나는 3개월 및 6개월 실적을 담은 보도자료를 발행했고 잠재적 회계 오류를 공시했다고 밝혔습니다. 회사는 수익 이자 기반 자금조달 계약(Revenue Interest Financing Agreement, RIFA) 및 전환사채의 공정가치와 관련된 비현금 항목—Other Comprehensive Income (Loss) 및 Other Income (Expense)—의 계산이 잘못되었을 가능성을 확인했으며, 해당 계산을 정정하려면 이전 기간의 재무제표를 소급 정정(재표시)해야 할 것으로 보고 있습니다. 회사는 이러한 조정은 비현금성이고 수익, 매출총이익, 영업비용 또는 현금에 영향을 미칠 것으로 예상되지 않는다고 밝혔습니다. 보도자료는 Exhibit 99.1로 제출되었습니다.
Allurion Technologies a déclaré avoir publié un communiqué de presse présentant les résultats pour les trois et six mois clos le 30 juin 2025 et avoir divulgué une anomalie comptable potentielle. La société a identifié une probable erreur de calcul sur des éléments non monétaires—Other Comprehensive Income (Loss) et Other Income (Expense)—liés à la juste valeur de son Revenue Interest Financing Agreement (RIFA) et de ses obligations convertibles, et estime que la correction de ces calculs nécessitera probablement la retraitement des états financiers des exercices antérieurs. La société a indiqué que ces ajustements sont non monétaires et ne devraient pas affecter le chiffre d'affaires, la marge brute, les charges d'exploitation ni la trésorerie. Le communiqué de presse est fourni en tant qu'Exhibit 99.1.
Allurion Technologies teilte mit, eine Pressemitteilung zu den Ergebnissen für die drei bzw. sechs Monate zum 30. Juni 2025 herausgegeben und einen möglichen Buchungsfehler offengelegt zu haben. Das Unternehmen identifizierte eine wahrscheinlich fehlerhafte Berechnung nicht zahlungswirksamer Posten—Other Comprehensive Income (Loss) und Other Income (Expense)—im Zusammenhang mit dem beizulegenden Zeitwert seines Revenue Interest Financing Agreement (RIFA) und von Wandelanleihen und geht davon aus, dass die Korrektur dieser Berechnungen voraussichtlich eine Neudarstellung von Abschlüssen früherer Perioden erfordern wird. Das Unternehmen erklärte, dass diese Anpassungen nicht zahlungswirksam sind und voraussichtlich keine Auswirkungen auf Umsatz, Bruttomarge, Betriebskosten oder Zahlungsmittel haben werden. Die Pressemitteilung ist als Exhibit 99.1 beigefügt.
FAQ
What did Allurion (ALUR) disclose in this 8-K?
Which financial statement items are affected?
Will the restatement affect revenue, margins, or cash?
Does Allurion expect to restate prior periods?
Where can I find the full announcement?
