Financial restatements
28 filings were classified as financial restatement in the last 90 days. The most recent was Apogee Acquisition Corp (AACP) on Oct 19, 2026.
Latest filings
| Filed | Issuer | Event | Classified excerpt | Source |
|---|---|---|---|---|
| AACPApogee Acquisition Corp | Financial restatement | “The audit committee ... concluded ... that the Company's previously issued unaudited condensed financial statements and other financial data included in the Q2 10-Q should be restated to correct the foregoing errors and should no longer be relied upon. As such, the Company has restated its financial statements for Q2 10-Q in Amendment No. 1.” | 8-K ↗ | |
| ARAIArrive AI Inc. | Financial restatement | “As a result of this material weakness, on April 15, 2026, the Company filed amended Quarterly Reports on Form 10-Q/A for the quarters ended June 30, 2025 and September 30, 2025 to restate the financial statements included therein.” | 8-K ↗ | |
| GPROGoPro, Inc. | Financial restatement | “The Audit Committee ... concluded that ... the previously issued audited consolidated financial statements ... for the fiscal year ended December 31, 2025 ... [and] the unaudited ... financial statements ... for the periods ended September 30, 2025, March 31, 2026 and June 30, 2026 ... were materially misstated due to the above described errors and should no longer be relied upon.” | 8-K ↗ | |
| ROLRHigh Roller Technologies, Inc. | Financial restatement | “The Audit Committee ... concluded that the Company's previously issued unaudited condensed consolidated financial statements as of and for the periods ended March 31, 2026 and June 30, 2026 ... should no longer be relied upon and should be restated due to an error in the Company's accounting for warrants issued to the placement agent for the Company's January 2026 registered direct offering.” | 8-K ↗ | |
| No ticker CIK 0001530185 | Financial restatement | “Therefore, the Company's previously issued consolidated financial statements for the fiscal year ended December 31, 2019 through December 31, 2025 and subsequent interim periods should no longer be relied upon.” | 8-K ↗ | |
| NCPLNetcapital Inc. | Financial restatement | “The Company's previously issued audited financial statements for the fiscal years ended April 30, 2022, 2023, 2024 and 2025, and the related unaudited interim financial statements identified in the August 8-K, should no longer be relied upon. Adeptus's engagement to re-audit those fiscal years is intended to support the Company's evaluation and completion of any required restatement.” | 8-K ↗ | |
| EONREON Resources Inc. | Financial restatement | “EON Resources Inc. determined an error in the calculation of depletion, depreciation and amortization expense for the fourth quarter of the fiscal year ended December 31, 2025 in its annual report on Form 10-K. As a result, management determined that the Company's 2025 Form 10-K should no longer be relied upon, and the Company expects to file an amended 2025 Form 10-K.” | 8-K ↗ | |
| SEGGSports Entertainment Gaming Global Corporation | Financial restatement | “The Company has determined that its previously filed annual financial statements for the years ended December 31, 2021, and December 31, 2022, along with the financial statements for the quarters ended March 31, 2022, June 30, 2022, and September 30, 2022, ... should no longer be relied upon and must be restated. This conclusion resulted from the identification of two related accounting errors, originating in 2020 and 2021.” | 8-K ↗ | |
| No ticker CIK 0001938338 | Financial restatement | “The Audit Committee ... concluded that the following previously issued financial statements contained material errors, should be restated and should no longer be relied upon ... The Company plans to make the required amendments to its Annual Report on Form 10-K ... and the affected subsequent Quarterly Reports on Form 10-Q, and file amended reports reflecting the same.” | 8-K ↗ | |
| No ticker CIK 0001690455 | Financial restatement | “Therefore, on September 22, 2026, the audit committee of the Company (the "Audit Committee") concluded, after discussion with the Company's management, that our previously issued (a) audited consolidated financial statements as of and for the years ended December 31, 2025 and 2024 ... and (b) unaudited condensed consolidated financial statements ... should be restated ... and should no longer be relied upon.” | 8-K ↗ | |
| OPTUOptimum Communications, Inc. | Financial restatement | “On September 16, 2026, the Audit Committee of the Board of Directors (the "Audit Committee") of the Company, in consultation with management, concluded that certain previously issued consolidated financial statements of the Company ... should no longer be relied upon because of errors in such financial statements related to understatements of deferred tax benefits and overstatements of a related deferred tax liability. Accordingly, the Company intends to restate these financial statements by amending its Annual Report on Form 10-K for the year ended December 31, 2025, along with the applicable quarterly reports on Form 10-Q.” | 8-K ↗ | |
| LRHCLa Rosa Holding Corp. | Financial restatement | “The Company did not maintain effective controls over ... revenue recognition ... which resulted in errors in previously issued financial statements and the restatement of the Company's consolidated financial statements.” | 8-K ↗ | |
| BURUNuburu, Inc. | Financial restatement | “On September 16, 2026, the Board and management of Nuburu, Inc., upon the recommendation of the Audit Committee, concluded that the Company's previously issued unaudited condensed consolidated financial statements as of and for the three and six months ended June 30, 2026, should no longer be relied upon due to misstatements ... and that the Company will restate such financial statements to make necessary corrections.” | 8-K ↗ | |
| No ticker CIK 0001331421 | Financial restatement | “Management determined that the affected previously issued financial statements for the years ended December 31, 2025 and 2024, and the related audit report, should no longer be relied upon. The Company subsequently restated its financial statements as of and for the years ended December 31, 2025 and 2024.” | 8-K ↗ | |
| BREZBreeze Acquisition Corp. II | Financial restatement | “The Audit Committee ... concluded that the Company's previously issued audited balance sheet as of May 14, 2026 ... should no longer be relied upon due to an error in accounting. ... The Company intends to promptly file restated audited financial statements for the affected period.” | 8-K ↗ | |
| No ticker CIK 0001166708 | Financial restatement | “the Company's unaudited consolidated financial statements for the three and six months ended June 30, 2026, included in the Company's Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 filed with the Securities and Exchange Commission ('SEC') on August 4, 2026 (the 'Form 10-Q') should no longer be relied upon due to accounting and financial reporting errors identified subsequent to the filing in those financial statements.” | 8-K ↗ | |
| SLSNSolesence, Inc. | Financial restatement | “the Company's previously issued consolidated financial statements as of and for December 31, 2023, March 31, 2024, June 30, 2024, September 30, 2024, December 31, 2024, March 31, 2025, June 30, 2025, September 30, 2025, December 31, 2025 and March 31, 2026 should no longer be relied upon and should be restated.” | 8-K ↗ | |
| NCRANocera, Inc. | Financial restatement | “the Company's previously issued consolidated financial statements for the fiscal year ended December 31, 2024 and December 31, 2025...and the unaudited interim condensed consolidated financial statements for the quarterly periods ended March 31, 2025, June 30, 2025, and September 30, 2025, should no longer be relied upon due to errors identified in those financial statements.” | 8-K ↗ | |
| HCWBHCW Biologics Inc. | Financial restatement | “the Company's previously issued unaudited condensed financial statements as of and for the three months ended March 31, 2026, included in the Company's Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission (the "SEC") on May 14, 2026 (the "Original Form 10-Q"), should no longer be relied upon. The Company intends to file an amendment to the Original Form 10-Q on Form 10-Q/A (the "Form 10-Q/A") to restate the affected unaudited condensed financial statements and related disclosures for the three months ended March 31, 2026.” | 8-K ↗ | |
| PTHSPelthos Therapeutics Inc. | Financial restatement | “On August 12, 2026, the audit committee of our board of directors concluded that because of a misapplication of Accounting Standards Codification ('ASC') 820, Fair Value Measurements, related to certain Level 3 fair value measurements of the Company's convertible debt, the Company's previously issued condensed consolidated financial statements in its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the 'Affected Period') should no longer be relied upon. As such, the Company will restate the condensed consolidated financial statements for the Affected Period.” | 8-K ↗ | |
| PTHSPelthos Therapeutics Inc. | Financial restatement | “Readers are encouraged to review the Company's Current Report on Form 8-K filed under Item 4.02 (Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review), which describes the Company's determination that its previously issued condensed consolidated financial statements for the quarter ended March 31, 2026 should no longer be relied upon and should be restated.” | 8-K ↗ | |
| CAPSCapstone Holding Corp. | Financial restatement | “On August 7, 2026, the Chief Financial Officer of Capstone Holding Corp. concluded that the Company's previously issued unaudited condensed consolidated financial statements for the three and six months ended June 30, 2025...and for the three and nine months ended September 30, 2025...should no longer be relied upon with respect to the weighted average number of common shares outstanding and the related basic and diluted net loss per share.” | 8-K ↗ | |
| CGCCanopy Growth Corporation Common Shares | Financial restatement | “The Company's previously issued (i) audited consolidated financial statements for the fiscal year ended March 31, 2024... (ii) audited consolidated financial statements for the fiscal year ended March 31, 2025... and (iii) unaudited consolidated financial statements for the quarterly periods ended September 30, 2023, December 31, 2023, June 30, 2024, September 30, 2024, December 31, 2024, June 30, 2025, September 30, 2025, and December 31, 2025... should no longer be relied upon because of non-cash technical errors in the Company's accounting relating to certain share-settled warrants of the Company with exercise prices denominated in U.S. dollars.” | 8-K ↗ | |
| No ticker CIK 0000315958 | Financial restatement | “the Company determined that it had economic and physical nexus in state and local jurisdictions where it historically had not been collecting and remitting sales and use tax and filing income taxes. As a result, on August 3, 2026, the audit committee of the board of directors of the Company...concluded that the following should no longer be relied upon: (a) the Company's previously issued unaudited condensed financial statements as of and for the quarterly periods ended (i) June 30, 2025, (ii) September 30, 2025 and 2024, and (iii) March 31, 2026 and 2025, and (b) the Company's previously issued audited financial statements as of and for the fiscal years ended December 31, 2025 and 2024...the Company plans to restate its financial statements for the Affected Periods.” | 8-K ↗ | |
| OLOXOlenox Industries Inc. | Financial restatement | “On July 31, 2026, Olenox Industries, Inc.'s independent auditors notified Company management that they believed the Company's unaudited condensed consolidated financial statements included in its Quarterly Reports on Form 10-Q for the quarterly periods ended March 31, 2025, June 30, 2025, and September 30, 2025, were materially incorrect and should not be relied upon.” | 8-K ↗ |
GET /stocks/filings/8-K/vX/disclosures?tertiary_category=financial_restatement&filing_date.gte=2026-07-28&sort=filing_date.desc&limit=1000Each category is a separate request; rows are merged and de-duplicated by filing.
{
"status": "OK",
"results": [
{
"tickers": [
"AACP",
"AACPR",
"AACPU",
"AACPW"
],
"cik": "0002102123",
"accession_number": "0001213900-26-110392",
"filing_date": "2026-10-19",
"primary_category": "financial_results",
"secondary_category": "financial_integrity",
"tertiary_category": "financial_restatement",
"supporting_text": "The audit committee ... concluded ... that the Company's previously issued unaudited condensed financial statements and other financial data included in the Q2 10-Q should be restated to correct the foregoing errors and should no longer be relied upon. As such, the Company has restated its financial statements for Q2 10-Q in Amendment No. 1.",
"filing_url": "https://www.sec.gov/Archives/edgar/data/2102123/0001213900-26-110392.txt"
},
{
"tickers": [
"ARAI"
],
"cik": "0001818274",
"accession_number": "0001493152-26-047406",
"filing_date": "2026-10-16",
"primary_category": "financial_results",
"secondary_category": "financial_integrity",
"tertiary_category": "financial_restatement",
"supporting_text": "“As a result of this material weakness, on April 15, 2026, the Company filed amended Quarterly Reports on Form 10-Q/A for the quarters ended June 30, 2025 and September 30, 2025 to restate the financial statements included therein.”",
"filing_url": "https://www.sec.gov/Archives/edgar/data/1818274/0001493152-26-047406.txt"
}
]
}
// trimmed to 2 resultsShowing the 25 most recent of 28Query this data with the API
What these filings mean
- Financial restatement
- Prior financial statements should not be relied upon due to material errors requiring restatement.
Usually filed under 8-K Item 4.02.
How this page works
- Every 8-K disclosure from the last 90 days is classified, and those in the categories above are listed here.
- One row per filing: a filing in several categories appears once.
- Labels are assigned automatically from the filing text, so always check the linked 8-K.
Other 8-K events
- Listing deficiency & delisting notices
- CEO departures
- CFO & executive departures
- Stock splits
- Merger agreements & completions
- Share buyback programs
- Dividend declarations
- Earnings releases
- Guidance updates
- Clinical trial results
- Regulatory decisions
- Bankruptcy filings
- Auditor changes
- Cybersecurity incidents
- Layoffs & restructuring
Frequently asked questions
What is an SEC Form 8-K?
An 8-K is how a public company tells investors about a major event between its quarterly reports. Companies usually have four business days to file one.
How recent is this financial restatements list?
It covers 8-K filings from the last 90 days, classified as financial restatements and sorted newest first. The Massive 8-K disclosures API has the full, continuously updated record.
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