---
schema_version: "secwatch.filing_event.v1"
accession: "0000950103-25-003226"
form_type: "8-K"
ticker: "AES"
cik: "0000874761"
company_name: "AES CORP"
filed_at: "2025-03-11T23:59:59+00:00"
generated_at: "2026-05-25T00:27:48.622880+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# AES restates Q2/Q3 2024 results; impairment overstated by ~$197M; material weakness identified

## Summary
- AES concludes Q2/Q3 2024 financials should no longer be relied upon due to impairment overstatement.
- Impairment expense related to AES Brasil stake overstated by $192M in Q2 2024, $5M in Q3 2024.
- Restatement does not affect revenues, net income, cash flows, or full-year 2024 results reported Feb 28, 2025.
- Material weakness in internal control over financial reporting identified; remediation plan described in 2024 Form 10-K.
- No amended Q10s will be filed; investors should rely on 2024 10-K and subsequent filings.

## SEC filing metadata
- accession: 0000950103-25-003226
- form_type: 8-K
- ticker: AES
- cik: 0000874761
- company_name: AES CORP
- filed_at: 2025-03-11T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/874761/000095010325003226/0000950103-25-003226-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/874761/000095010325003226/dp226102_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950103-25-003226
- JSON: https://secwatch.observer/filing/0000950103-25-003226.json
- Plain text: https://secwatch.observer/filing/0000950103-25-003226.txt

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