{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-008561","form_type":"8-K","ticker":null,"cik":"0001813914","company_name":"CareMax, Inc.","filed_at":"2023-03-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:46.708416+00:00","generated_at":"2026-06-17T23:43:16.060428+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"CareMax restates prior financial statements due to prepaid asset misclassification; non-reliance on previous filings","bullets":["Misclassification of non-cash prepaid asset (equity consideration to real estate advisor) from short-term to long-term; no impact on total assets, liabilities, equity, revenues, net loss, or cash.","Audit committee determined prior financial statements (FY2021, Q3 2021, Q1-Q3 2022) and FY2022 earnings release should no longer be relied upon.","Company to amend 2021 10-K and quarterly reports for 2021 and 2022 to restate periods.","Previously identified material weaknesses in internal controls over financial reporting remained unremediated as of Dec 31, 2022.","Company evaluating disclosure controls; additional material weaknesses may be identified."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-008561","json":"https://secwatch.observer/filing/0000950170-23-008561.json","markdown":"https://secwatch.observer/filing/0000950170-23-008561.md","text":"https://secwatch.observer/filing/0000950170-23-008561.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1813914/000095017023008561/0000950170-23-008561-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1813914/000095017023008561/cmax-20230315.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T23:43:16.060428+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":"d5df4c94a60a6312478069f045dfde8442e0ace1","claim":"CareMax, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"should no longer be relied upon due to the Misclassification of the Prepaid Asset","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1813914/000095017023008561/0000950170-23-008561-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"}