{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-22-008344","form_type":"8-K","ticker":"EACO","cik":"0000784539","company_name":"EACO CORP","filed_at":"2022-01-27T23:59:59+00:00","discovered_at":"2026-05-14T18:04:09.756240+00:00","generated_at":"2026-06-27T15:12:12.217315+00:00","sec_items":["8.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"EACO delays Q1 10-Q filing due to ongoing 10-K audit issues","bullets":["Q1 2022 10-Q filing delayed; company cites inability to complete financials without unreasonable effort.","Annual 10-K for Aug 31, 2021 also delayed; auditors still working on valuation analyses and unclaimed property.","Specific audit items: prepaid inventory valuation and recording of unclaimed property affecting prior results.","Company prioritizing completion of delayed 10-K before finalizing Q1 10-Q.","No new financial results disclosed; prior year audit issues remain unresolved."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-22-008344","json":"https://secwatch.observer/filing/0001104659-22-008344.json","markdown":"https://secwatch.observer/filing/0001104659-22-008344.md","text":"https://secwatch.observer/filing/0001104659-22-008344.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/784539/000110465922008344/0001104659-22-008344-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/784539/000110465922008344/tm224626d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T15:12:12.217315+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"}