{"filing":{"accession_number":"0001493152-26-038240","cik":"0001828673","ticker":"HCWB","company_name":"HCW Biologics Inc.","form":"8-K","filing_date":"2026-08-14","report_date":"2026-08-10","primary_document":"form8-k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1828673/000149315226038240/form8-k.htm"},"events":[{"id":27843,"run_id":25417,"accession_number":"0001493152-26-038240","anchor_item_number":null,"event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"The filing discloses under Item 4.02 that HCW Biologics' Audit Committee concluded the Company's previously issued unaudited condensed financial statements for Q1 2026 should no longer be relied upon due to a material misstatement in earnings per share (EPS) calculation. The error involved misapplication of the two-class method for EPS, resulting in an overstatement of $0.80 per share ($2.19 reported vs. corrected amount). The Company identified a material weakness in internal controls over technical accounting review and intends to file a Form 10-Q/A to restate the affected financial statements.","company_name":"HCW Biologics Inc.","ticker":"HCWB","filing_date":"2026-08-14","form":"8-K","submitted_at":null,"items":null}],"classifications":[{"id":29543,"accession_number":"0001493152-26-038240","item_number":null,"item_title":null,"event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"The filing discloses under Item 4.02 that HCW Biologics' Audit Committee concluded the Company's previously issued unaudited condensed financial statements for Q1 2026 should no longer be relied upon due to a material misstatement in earnings per share (EPS) calculation. The error involved misapplication of the two-class method for EPS, resulting in an overstatement of $0.80 per share ($2.19 reported vs. corrected amount). The Company identified a material weakness in internal controls over technical accounting review and intends to file a Form 10-Q/A to restate the affected financial statements.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-14T19:01:48.925068+00:00","company_name":"HCW Biologics Inc.","ticker":"HCWB","filing_date":"2026-08-14"}]}