Filing Signals

Source: SEC EDGAR Compiled 2026-09-14 08:28 UTC All 21 checks passing

← All events

Ocugen, Inc.

CIK 1372299 OCGN·Biological Products · All EDGAR filings ↗

Progression

  1. Finance chief departure 8-K
  2. Material weakness 10-K +23d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Finance chief departure Filing comparison

Ocugen, Inc.'s Chief Accounting Officer departed and a successor was named

Evidence
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.

Source filing ↗

Material weakness Filing comparison

Ocugen, Inc. reported internal control effective again after a material weakness

Material weakness in internal control → Internal control reported effective

The weakness was first reported on 2025-03-05 — 364 days and 1 annual report before this one.

Failure to implement and maintain effective internal control over financial reporting or a material weakness in our internal control over financial reporting could result in an increased probability of fraud, litigation from our shareholders, reduction in our ability to obtain financing, and require additional expenditures to remediate. Additionally, if we are unable to conclude that our internal control over financial reporting is effective, investors may lose confidence in the accuracy and completeness of our…
Evidence
Current state
effective
Current state label
Internal control reported effective
Direction
remediated
Prior filed
2025-03-05
Prior form
10-K
Prior state
material_weakness
Prior state label
Material weakness in internal control
Remediation stated
No
Severity
normal
Source
Item 9A internal control conclusion, compared with the prior filing
Weakness annual reports
1
Weakness days reported
364
Weakness first reported
2025-03-05
Why
The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears.

Source filing ↗ Prior filing ↗

Revenue recognition change beta Filing comparison

Ocugen, Inc. changed its revenue recognition disclosure

These elements of the arrangements are not distinct and are accounted for as a single performance obligation.
Evidence
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.

Source filing ↗ Prior filing ↗

Finance chief departure Filing comparison

Ocugen, Inc.'s Chief Financial Officer departed and a successor was named

Evidence
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.

Source filing ↗