{"schema_version":"secwatch.filing_event.v1","accession":"0000007084-24-000034","form_type":"8-K","ticker":"ADM","cik":"0000007084","company_name":"Archer-Daniels-Midland Co","filed_at":"2024-11-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.843947+00:00","generated_at":"2026-05-30T05:37:49.253766+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"ADM to restate segment disclosures in FY2023 10-K and Q1/Q2 2024 10-Qs; prior filings no longer reliable","bullets":["Board concluded Nov 4, 2024 to amend FY2023 10-K and Q1/Q2 2024 10-Qs for intersegment sales errors.","Additional misclassified intersegment transactions found in Q3 2024 during remediation testing.","Restatements not expected to materially impact earnings, balance sheets, or cash flows.","Material weakness in internal control over intersegment sales persists; remediation plan ongoing.","Prior filings should no longer be relied upon due to errors in segment disclosure."],"urls":{"canonical":"https://secwatch.observer/filing/0000007084-24-000034","json":"https://secwatch.observer/filing/0000007084-24-000034.json","markdown":"https://secwatch.observer/filing/0000007084-24-000034.md","text":"https://secwatch.observer/filing/0000007084-24-000034.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/7084/000000708424000034/0000007084-24-000034-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/7084/000000708424000034/adm-20241104.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T05:37:49.253766+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"29e763b7413154bce6ac25d0c5f7571af0695f66","claim":"Archer-Daniels-Midland Co reported that prior financial statements should not be relied upon.","evidence_excerpt":"The Prior Filings should no longer be relied upon because of errors identified in such financial statements","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/7084/000000708424000034/0000007084-24-000034-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}