{"schema_version":"secwatch.filing_event.v1","accession":"0000950103-24-006380","form_type":"8-K","ticker":null,"cik":"0001517006","company_name":"Gatos Silver, Inc.","filed_at":"2024-05-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.776743+00:00","generated_at":"2026-06-02T21:58:53.318873+00:00","sec_items":["2.02","4.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Gatos Silver restates cash flow statements; Q1 net income rises to $2.5M","bullets":["Restates cash flow statements for three/nine months ended Sep 2023 and FY2023 due to LGJV capital distribution misclassification; no impact on income or balance sheet.","Q1 2024 net income $2.5M ($0.04 EPS) vs $0.8M ($0.01 EPS) YoY; EBITDA $1.8M up 107%.","Cash balance $70.6M at March 31, 2024 (+27% from Dec 2023); received $21M LGJV capital distribution in Q1.","Full-year 2024 guidance: silver and silver-equivalent production expected in top half of range; AISC in lower half.","Placed $4M into escrow for class action lawsuits (company share); insurers funded $20M."],"urls":{"canonical":"https://secwatch.observer/filing/0000950103-24-006380","json":"https://secwatch.observer/filing/0000950103-24-006380.json","markdown":"https://secwatch.observer/filing/0000950103-24-006380.md","text":"https://secwatch.observer/filing/0000950103-24-006380.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1517006/000095010324006380/0000950103-24-006380-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1517006/000095010324006380/dp210912_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T21:58:53.318873+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":"116464950fcb67b407e232c37c4865fb7a571dad","claim":"Gatos Silver, Inc. reported financial results for the quarter ended March 31, 2024.","evidence_excerpt":"On May 6, 2024, Gatos Silver, Inc. (the \"Company\") issued a press release announcing its financial results for the quarter ended March 31, 2024.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1517006/000095010324006380/0000950103-24-006380-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended March 31, 2024"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}