secwatch.observer — SEC 8-K summary
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Issuer:     Assure Holdings Corp. (—)
CIK:        0001798270
Form:       8-K
Filed at:   2024-04-26T23:59:59+00:00
Accession:  0001104659-24-053019
Event type: other_material
Sentiment:  negative
Materiality: 0.85
Item codes: 4.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Assure Holdings restates 2023 Q1-Q3 financials due to three accounting errors; material weakness continues
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- Board concludes unaudited Q1, Q2, Q3 2023 financials should no longer be relied upon; restatement planned.
- Errors: reversal of deferred tax liability, $144k stock-based compensation benefit, $381k revenue overstatement from insurance settlement.
- Cash position unchanged; internal control material weakness persists and is expected to be reported again.
- Restated financials will be included in the upcoming 10-K for the year ended December 31, 2023.
- Prior earnings releases and investor communications for the Non-Reliance Periods should not be relied upon.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1798270/000110465924053019/0001104659-24-053019-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1798270/000110465924053019/tm2412683d1_8k.htm
  HTML page:      https://secwatch.observer/filing/0001104659-24-053019

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