{"schema_version":"secwatch.filing_event.v1","accession":"0001005286-23-000032","form_type":"8-K","ticker":"LFCR","cik":"0001005286","company_name":"LIFECORE BIOMEDICAL, INC. DE","filed_at":"2023-02-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:43.440141+00:00","generated_at":"2026-06-20T03:16:54.483963+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"medium","headline":"Lifecore restates FY2022 and Q1 FY2023 financials due to impairment errors in Curation Foods","bullets":["Audit Committee determined prior financials (year ended May 29, 2022 and quarter ended Aug 28, 2022) are unreliable due to non-cash impairment charge errors.","Errors relate to Curation Foods business; company expects to record a material weakness in internal control over financial reporting.","Restatement not expected to adversely affect operations, liquidity, or Lifecore/Other segment data.","Company will file amended 10-K/A and 10-Q/A; no specific dollar impact disclosed yet."],"urls":{"canonical":"https://secwatch.observer/filing/0001005286-23-000032","json":"https://secwatch.observer/filing/0001005286-23-000032.json","markdown":"https://secwatch.observer/filing/0001005286-23-000032.md","text":"https://secwatch.observer/filing/0001005286-23-000032.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1005286/000100528623000032/0001005286-23-000032-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1005286/000100528623000032/lndc-20230131.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T03:16:54.483963+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":"3e1f2325641bdcfbdb87179b6fbb0e4085a00514","claim":"LIFECORE BIOMEDICAL, INC. DE reported that prior financial statements should not be relied upon.","evidence_excerpt":"d financial statements as of and for the year ended May 29, 2022 and (ii) unaudited consolidated financial statements as of and for the three months ended August 28, 2022 (collectively, the “Prior Financial Statements”) should no longer be relied upon. This determination resulted from the identification of errors in the Prior Financial Statements identified by the Company related to certain non-cash impairment charges related to the Company’s Curation Foods business contained in the Prior Financial Statements. The Company has assessed the materiality of these errors in accordance with the U.S. Securities and Exchange Commission Staff Accounting Bulletin No. 99 (“SAB”), Materiality and SAB No. 108, Quantifying Financial Statement Misstatements, and has concluded that the Prior Financial Statements should be restated. The restatement is not currently expected by the Company to have an adve","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1005286/000100528623000032/0001005286-23-000032-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"}