{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-076140","form_type":"8-K","ticker":"AVAV","cik":"0001368622","company_name":"AeroVironment Inc","filed_at":"2026-06-22T13:08:14+00:00","discovered_at":"2026-06-22T13:09:00.319126+00:00","generated_at":"2026-06-22T13:09:17.732354+00:00","sec_items":["4.02","5.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"AeroVironment restates Q3 FY2026 financials due to goodwill error; net loss understated by $87.3M","bullets":["Restatement of unaudited financials for quarter ended Jan 31, 2026; net loss understated by $87.3M ($1.75/share) due to goodwill impairment error in Space reporting unit.","Goodwill impairment charge increased by $89.4M (non-cash); no impact on revenue, cash flows, or non-GAAP Adjusted EBITDA and non-GAAP EPS.","Material weakness in internal control over financial reporting related to goodwill impairment analysis; disclosure controls deemed ineffective.","Directors David Wodlinger and Henry Albers (Arlington Capital designees) resigned June 17, 2026, citing no disagreement; Board now eight directors."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-076140","json":"https://secwatch.observer/filing/0001104659-26-076140.json","markdown":"https://secwatch.observer/filing/0001104659-26-076140.md","text":"https://secwatch.observer/filing/0001104659-26-076140.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1368622/000110465926076140/0001104659-26-076140-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1368622/000110465926076140/avav-20260616x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-22T13:09:17.732354+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":"8c94b6c64176d015f28a4f6a4cba273ec220bc94","claim":"AeroVironment Inc reported that prior financial statements should not be relied upon.","evidence_excerpt":"require restatement and should no longer be relied upon until such financial statements are restated.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1368622/000110465926076140/0001104659-26-076140-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"},{"claim_id":"22a599ceb7","claim":"Henry Albers resigned as Director at AeroVironment Inc.","evidence_excerpt":"On June 16, 2026, the Company received separate notices from each of Director David Wodlinger and Director Henry Albers informing the Company of their resignation from the Company’s Board effective June 17, 2026.","evidence_source":"SEC 8-K Item 5.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1368622/000110465926076140/0001104659-26-076140-index.htm","confidence":1.0,"family_label":"Executive change","details":[{"label":"Action","value":"resigned"},{"label":"Role","value":"Director"}],"fact_type":"executive_change"},{"claim_id":"94211d7686","claim":"David Wodlinger resigned as Director at AeroVironment Inc.","evidence_excerpt":"On June 16, 2026, the Company received separate notices from each of Director David Wodlinger and Director Henry Albers informing the Company of their resignation from the Company’s Board effective June 17, 2026.","evidence_source":"SEC 8-K Item 5.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1368622/000110465926076140/0001104659-26-076140-index.htm","confidence":1.0,"family_label":"Executive change","details":[{"label":"Action","value":"resigned"},{"label":"Role","value":"Director"}],"fact_type":"executive_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}