{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-081600","form_type":"8-K/A","ticker":"CCOI","cik":"0001158324","company_name":"COGENT COMMUNICATIONS HOLDINGS, INC.","filed_at":"2023-07-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:33.251342+00:00","generated_at":"2026-06-13T07:33:39.001722+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Cogent files audited financials for Wireline Business acquisition; shows $863.9M net loss for 2022","bullets":["Wireline Business net loss $863.9M in 2022 (vs. $666.3M in 2021); operating loss $865.6M.","Total wireline revenues $571.3M in 2022, down 7.6% YoY; impairment expense of $477.3M recognized.","Acquisition at $1 purchase price; T-Mobile affiliate to pay $700M for IP transit services over 4.5 years.","Audited statements include parent expense allocations; substantial doubt about going concern noted, with Parent support letter."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-081600","json":"https://secwatch.observer/filing/0001104659-23-081600.json","markdown":"https://secwatch.observer/filing/0001104659-23-081600.md","text":"https://secwatch.observer/filing/0001104659-23-081600.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1158324/000110465923081600/0001104659-23-081600-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1158324/000110465923081600/tm2321011d1_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T07:33:39.001722+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"}