{"schema_version":"secwatch.filing_event.v1","accession":"0000719733-24-000107","form_type":"8-K","ticker":"KTCC","cik":"0000719733","company_name":"KEY TRONIC CORP","filed_at":"2024-10-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.903315+00:00","generated_at":"2026-05-30T17:02:49.084751+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Key Tronic restates FY2022-2023 and quarterly financials; revenue/COGS misclassification found","bullets":["Audit Committee concludes FY2022, FY2023, and certain quarterly reports for 2022-2024 are no longer reliable due to misallocation of cost recovery.","Restatements will increase both revenue and cost of goods sold; gross profit, net income, and EPS are unchanged.","Company also identified ~$2.0M in Q4 FY2024 net-income adjustments tied to capitalized costs, business interruption insurance, and credit losses.","Review continues; the 2024 Form 10-K will incorporate the restated periods and these adjustments and is expected to be filed soon."],"urls":{"canonical":"https://secwatch.observer/filing/0000719733-24-000107","json":"https://secwatch.observer/filing/0000719733-24-000107.json","markdown":"https://secwatch.observer/filing/0000719733-24-000107.md","text":"https://secwatch.observer/filing/0000719733-24-000107.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/719733/000071973324000107/0000719733-24-000107-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/719733/000071973324000107/ktcc-20241009.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T17:02:49.084751+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}