{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-25-020010","form_type":"8-K","ticker":"HKHC","cik":"0000088000","company_name":"Horizon Kinetics Holding Corp","filed_at":"2025-02-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:06.633412+00:00","generated_at":"2026-05-26T22:33:28.308614+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Horizon Kinetics restates 2023-2024 financials to consolidate proprietary funds; no change to net loss or equity","bullets":["Audit committee on Feb 7, 2025 determined prior financials (FY2023, FY2022, interim 2024) should no longer be relied upon.","Restatement required to consolidate certain proprietary funds under VIE model; net loss attributable remains $4.492M for FY2023.","Total assets restated from $231.9M to $1.12B due to consolidation of fund assets ($903.7M investments).","Redeemable noncontrolling interests of $878.3M added; no impact on shareholders' equity or cash.","Company expects to file restated 10-K for FY2024 by March 31, 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-25-020010","json":"https://secwatch.observer/filing/0000950170-25-020010.json","markdown":"https://secwatch.observer/filing/0000950170-25-020010.md","text":"https://secwatch.observer/filing/0000950170-25-020010.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/88000/000095017025020010/0000950170-25-020010-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/88000/000095017025020010/slgdd-20250207.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-26T22:33:28.308614+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"}