{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-028794","form_type":"8-K","ticker":"GRNT","cik":"0001928446","company_name":"Granite Ridge Resources, Inc.","filed_at":"2023-03-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:47.454919+00:00","generated_at":"2026-06-18T12:17:18.083609+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Granite Ridge Resources restates Q3 2022 financials; depletion overstated by $14.1M","bullets":["Audit committee concluded unaudited Q3 2022 financials should no longer be relied upon due to errors.","Depletion expense overstated by $14.1M for the three and nine months ended September 30, 2022.","Company will file amended 10-Q/A; material weakness in internal control over financial reporting identified.","Error does not affect reported revenue, liquidity, cash flows or cash balances."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-028794","json":"https://secwatch.observer/filing/0001104659-23-028794.json","markdown":"https://secwatch.observer/filing/0001104659-23-028794.md","text":"https://secwatch.observer/filing/0001104659-23-028794.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1928446/000110465923028794/0001104659-23-028794-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1928446/000110465923028794/tm238552d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-18T12:17:18.083609+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":"f0dd87eca5a23c6524bc5a5959307463652abe4c","claim":"Granite Ridge Resources, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On March 3, 2023, the audit committee (the “Audit Committee”) of the Board of Directors of Granite Ridge Resources, Inc. (the “Company”) concluded, after discussion with the Company’s management and Company’s independent registered public accounting firm, that the unaudited condensed combined financial statements of the Company’s Predecessor (as defined below) as of September 30, 2022 and for the three and nine months ended September 30, 2022 (collectively, the “Subject Periods”) included in the Company’s Quarterly Report on Form 10-Q (the “Form 10-Q”) filed with the Securities and Exchange Commission (the “SEC”) on November 14, 2022 for the Subject Periods, should no longer be relied upon.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1928446/000110465923028794/0001104659-23-028794-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"}