Ocugen, Inc.

Interim only

No

Item code

5.02

Item title

Departure of Directors or Certain Officers

Role

Chief Accounting Officer

Severity

normal

Source

SEC 8-K item code

Successor named

Yes

Why

The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02.

New language

These elements of the arrangements are not distinct and are accounted for as a single performance obligation., The non-cash consideration to be received related to the Company's satisfaction of the performance obligation includes but is not limited to services related to chemistry, manufacturing, and controls development and manufacture of clinical supplies of such products through completion of pre-clinical, clinical…, The Company recognizes collaborative arrangement revenue over time using an input method using ratio of costs incurred to date compared to total estimated costs required to satisfy the performance obligation under the CanSinoBIO Agreements.

Prior filed

2025-03-05

Prior form

10-K

Similarity

0.007

Source

revenue recognition note comparison

Threshold

0.6

Why

The revenue recognition policy disclosure changed materially from the previous comparable filing.

Language present now, absent from the prior filing:

• These elements of the arrangements are not distinct and are accounted for as a single performance obligation.
• The non-cash consideration to be received related to the Company's satisfaction of the performance obligation includes but is not limited to services related to chemistry, manufacturing, and controls development and manufacture of clinical supplies of such products through completion of pre-clinical, clinical…
• The Company recognizes collaborative arrangement revenue over time using an input method using ratio of costs incurred to date compared to total estimated costs required to satisfy the performance obligation under the CanSinoBIO Agreements.

Interim only

No

Item code

5.02

Item title

Departure of Directors or Certain Officers

Role

Chief Financial Officer

Severity

normal

Source

SEC 8-K item code

Successor named

Yes

Why

The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02.