{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-114301","form_type":"8-K","ticker":"TTSH","cik":"0001552800","company_name":"TILE SHOP HOLDINGS, INC.","filed_at":"2023-11-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.489691+00:00","generated_at":"2026-06-08T22:22:41.721129+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Tile Shop restates Q2 2023 balance sheet, cites material weakness in lease accounting","bullets":["Audit Committee determined June 30, 2023 financials should no longer be relied upon due to lease extension error.","Restatement increases right-of-use asset, total assets, long-term lease liability, and total liabilities by $2.152M each.","Error had no material impact on income statement, equity, or cash flows; only balance sheet line items affected.","Management identified a material weakness in internal controls over lease recognition; disclosure controls ineffective as of Sept 30, 2023.","Remediation plan will be detailed in the Q3 2023 Form 10-Q, filed concurrently with this 8-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-114301","json":"https://secwatch.observer/filing/0001104659-23-114301.json","markdown":"https://secwatch.observer/filing/0001104659-23-114301.md","text":"https://secwatch.observer/filing/0001104659-23-114301.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1552800/000110465923114301/0001104659-23-114301-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1552800/000110465923114301/tm2329822-1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T22:22:41.721129+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"}