---
schema_version: "secwatch.filing_event.v1"
accession: "0000716634-25-000002"
form_type: "8-K"
ticker: "RDI"
cik: "0000716634"
company_name: "READING INTERNATIONAL INC"
filed_at: "2025-03-28T23:59:59+00:00"
generated_at: "2026-05-24T03:28:41.136982+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Reading International restates Q2, Q3 2024 financials due to $3.6M liability error; cites material weakness

## Summary
- Restating unaudited financials for Q2 and Q3 2024 due to $3.6M misstatement in accounts payable and accrued expenses.
- Material weakness in internal control over financial reporting identified for those periods.
- Prior evaluations of disclosure controls and procedures for Q2 and Q3 2024 should no longer be relied upon.
- Company will amend Form 10-Qs for Q2 and Q3 2024 with restated financials and MD&A.
- Audit Committee and management discussed matters with independent auditor Grant Thornton.

## SEC filing metadata
- accession: 0000716634-25-000002
- form_type: 8-K
- ticker: RDI
- cik: 0000716634
- company_name: READING INTERNATIONAL INC
- filed_at: 2025-03-28T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/716634/000071663425000002/0000716634-25-000002-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/716634/000071663425000002/rdi-20250325x8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000716634-25-000002
- JSON: https://secwatch.observer/filing/0000716634-25-000002.json
- Plain text: https://secwatch.observer/filing/0000716634-25-000002.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.