---
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"
generated_at: "2026-05-30T10:06:58.337210+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.9
calibrated_materiality_score: 0.9
confidence: "high"
source: SEC EDGAR
---

# Evolv Technology restates financials from Q2 2022 to Q2 2024; premature revenue of $4-6M

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.9
- calibrated_materiality_score: 0.9
- confidence: high
- sec_items: 4.02, 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-111310
- JSON: https://secwatch.observer/filing/0001104659-24-111310.json
- Plain text: https://secwatch.observer/filing/0001104659-24-111310.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.