{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-112863","form_type":"8-K","ticker":null,"cik":"0001620280","company_name":"Uniti Group Inc.","filed_at":"2024-10-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:09.008865+00:00","generated_at":"2026-05-30T07:27:20.705562+00:00","sec_items":["2.02","4.02","7.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Uniti restates Q3 2023 interim statements for $38M error; Q3 2024 AFFO $0.33","bullets":["Audit committee deems prior goodwill impairment and tax benefit error material; restates Q3 2023 financials, understating net loss by $38M.","Q3 2024 net income $12.2M ($0.05 diluted EPS), revenue $292.2M, Adj. EBITDA $235.3M; AFFO $0.33 per share.","2024 outlook updated: revenue $1.157B–$1.177B, Adj. EBITDA $930M–$950M, AFFO $351M–$371M.","Merger with Windstream on track for H2 2025 close; dual debt silo collapse path cleared; Windstream has capital for fiber build.","Quarter-end leverage 6.05x net debt/Adj. EBITDA; $529.1M cash and undrawn revolver."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-112863","json":"https://secwatch.observer/filing/0001104659-24-112863.json","markdown":"https://secwatch.observer/filing/0001104659-24-112863.md","text":"https://secwatch.observer/filing/0001104659-24-112863.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1620280/000110465924112863/0001104659-24-112863-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1620280/000110465924112863/tm2427044d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T07:27:20.705562+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":[{"claim_id":"3ed193c9aa66d3f6daca56f10a28d6716c9ed118","claim":"Uniti Group Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On October 30, 2024, the audit committee of the board of directors of the Company (the \"Audit Committee\"), in consultation with senior management of the Company and KPMG LLP, the Company's independent registered public accounting firm, concluded that the error was material to the 2023 Interim Financial Statements and should have been reflected as a restatement of 2023 Interim Financial Statements and, accordingly, the 2023 Interim Financial Statements included in the Company's quarterly report on Form 10-Q for the quarter ended September 30, 2023 should no longer be relied upon.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1620280/000110465924112863/0001104659-24-112863-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"KPMG LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}