{"schema_version":"secwatch.filing_event.v1","accession":"0001133311-23-000030","form_type":"8-K","ticker":"TZOO","cik":"0001133311","company_name":"TRAVELZOO","filed_at":"2023-08-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:33.212937+00:00","generated_at":"2026-06-12T00:39:24.443353+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Travelzoo restates 2022-2023 financials due to equity classification error","bullets":["Audit Committee concludes Dec 2022 and Mar 2023 financials no longer reliable due to mezzanine vs permanent equity misclassification.","Error relates to $4.6M minority interest in JFC Travel Group subject to expired put/call option.","Affected periods include annual 2022 10-K and quarterly 2022 and 2023 10-Qs.","Restatement will not impact total assets, results of operations, cash flows, or total liabilities and equity.","Company plans to file amended 10-K/A and 10-Q/As as soon as practicable."],"urls":{"canonical":"https://secwatch.observer/filing/0001133311-23-000030","json":"https://secwatch.observer/filing/0001133311-23-000030.json","markdown":"https://secwatch.observer/filing/0001133311-23-000030.md","text":"https://secwatch.observer/filing/0001133311-23-000030.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1133311/000113331123000030/0001133311-23-000030-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1133311/000113331123000030/tzoo-20230802.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T00:39:24.443353+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"}