---
title: "HCW Biologics restates Q1 EPS, cutting net income attributable to common shareholders by USD 728,000"
type: "News"
locale: "en"
url: "https://longbridge.com/en/news/295966539.md"
description: "HCW Biologics restated Q1 2026 results via Form 10-Q/A, correcting EPS under ASC 260 by treating common warrants as participating securities. Net income attributable to common shareholders decreased by USD 728,000 to USD 1.26 million, causing basic and diluted EPS to drop by USD 0.8 to USD 1.39, adjusted for a reverse stock split. Total net income remained at USD 3.47 million, with no changes to cash flows or balance sheet items."
datetime: "2026-08-14T19:12:11.000Z"
locales:
  - [zh-CN](https://longbridge.com/zh-CN/news/295966539.md)
  - [en](https://longbridge.com/en/news/295966539.md)
  - [zh-HK](https://longbridge.com/zh-HK/news/295966539.md)
generator: "portal-rs"
---

# HCW Biologics restates Q1 EPS, cutting net income attributable to common shareholders by USD 728,000

-   HCW Biologics filed restated quarterly results for the three months ended March 31, 2026 in a Form 10-Q/A. \* Restatement corrected earnings-per-share under ASC 260, treating certain common warrants as participating securities under the two-class method. \* Net income attributable to common stockholders fell by about USD 728,000 to USD 1.26 million. \* Basic and diluted EPS dropped by USD 0.8 to USD 1.39, reflecting a one-for-six reverse stock split effective June 30, 2026. \* Total net income stayed USD 3.47 million; cash flows, assets, liabilities, and equity were unchanged since the adjustment only reallocated earnings. Disclaimer: This news brief was created by Public Technologies (PUBT) using generative artificial intelligence. While PUBT strives to provide accurate and timely information, this AI-generated content is for informational purposes only and should not be interpreted as financial, investment, or legal advice. HCW Biologics Inc. published the original content used to generate this news brief via EDGAR, the Electronic Data Gathering, Analysis, and Retrieval system operated by the U.S. Securities and Exchange Commission (Ref. ID: 0001493152-26-038246), on August 14, 2026, and is solely responsible for the information contained therein. © Copyright 2026 - Public Technologies (PUBT) Original Document: here

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