{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-111310","form_type":"8-K","ticker":"EVLV","cik":"0001805385","company_name":"Evolv Technologies Holdings, Inc.","filed_at":"2024-10-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:09.706667+00:00","generated_at":"2026-05-30T10:06:58.337210+00:00","sec_items":["4.02","7.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Evolv Technology restates financials from Q2 2022 to Q2 2024; premature revenue of $4-6M","bullets":["Board determines previously issued financials for periods Q2 2022 through Q2 2024 should not be relied upon due to revenue recognition errors.","Investigation finds sales to one large channel partner had extra-contractual terms withheld from accounting; personnel misconduct identified.","Preliminary estimate of premature/incorrect revenue of $4M to $6M net through June 30, 2024; majority is premature, not incorrect.","Company delays Q3 2024 10-Q filing and expects additional material weaknesses in internal control over financial reporting.","Self-reported to SEC Division of Enforcement; cooperating with ongoing SEC investigation."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-111310","json":"https://secwatch.observer/filing/0001104659-24-111310.json","markdown":"https://secwatch.observer/filing/0001104659-24-111310.md","text":"https://secwatch.observer/filing/0001104659-24-111310.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1805385/000110465924111310/0001104659-24-111310-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1805385/000110465924111310/tm2426702d3_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T10:06:58.337210+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"}