{"filing":{"accession_number":"0001104659-26-111004","cik":"0001751912","ticker":"NGEN","company_name":"NERVGEN PHARMA CORP.","form":"6-K","filing_date":"2026-09-25","report_date":"2026-09-25","primary_document":"tm2626184d1_6k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1751912/000110465926111004/tm2626184d1_6k.htm"},"events":[{"id":35155,"run_id":32373,"accession_number":"0001104659-26-111004","anchor_item_number":null,"event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"The filing explicitly discloses non-reliance on previously issued audited financial statements for the years ended December 31, 2025 and 2024, and unaudited interim financial information for the quarterly period ended June 30, 2026. The Company identified non-cash valuation errors in stock option accounting and warrant liability accounting, requiring restatement of the Affected Financials. This is a classic restatement disclosure under Item 4.02 equivalent, materially affecting investor confidence in reported financial results.","company_name":"NERVGEN PHARMA CORP.","ticker":"NGEN","filing_date":"2026-09-25","form":"6-K","submitted_at":null,"items":null}],"classifications":[{"id":39106,"accession_number":"0001104659-26-111004","item_number":null,"item_title":null,"event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"The filing explicitly discloses non-reliance on previously issued audited financial statements for the years ended December 31, 2025 and 2024, and unaudited interim financial information for the quarterly period ended June 30, 2026. The Company identified non-cash valuation errors in stock option accounting and warrant liability accounting, requiring restatement of the Affected Financials. This is a classic restatement disclosure under Item 4.02 equivalent, materially affecting investor confidence in reported financial results.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-25T20:40:45.789707+00:00","company_name":"NERVGEN PHARMA CORP.","ticker":"NGEN","filing_date":"2026-09-25"}]}