Pelthos Therapeutics Reports Q2 2026 Results; Restates Q1 Financials

What Happened
Pelthos Therapeutics Inc. (PTHS) filed a Form 8‑K on August 13, 2026 announcing its second‑quarter 2026 financial results and operations update via a press release. At the same time, the company disclosed that its previously issued condensed consolidated financial statements for the quarter ended March 31, 2026 should no longer be relied upon and will be restated. The filing also included Regulation FD disclosure and attached the press release and a company presentation as exhibits.

Key Details

• Filing date: August 13, 2026 (Form 8‑K; Items 2.02, 4.02, 7.01, 9.01).
• Item 2.02: Press release summarizing Q2 2026 results and business update (furnished as Exhibit 99.1).
• Item 4.02: Company determined Q1 2026 condensed consolidated financial statements (quarter ended March 31, 2026) should no longer be relied upon and will be restated.
• Exhibits: 99.1 (press release dated August 13, 2026) and 99.2 (company presentation); filing signed by CFO John M. Gay.

Why It Matters
A restatement determination is material because it affects the reliability of previously issued quarterly financials (Q1 2026). Investors should review the Q2 press release and monitor forthcoming filings and disclosures for the restated Q1 financials, potential revisions to prior results, and any explanations of the issues that prompted the restatement.