{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-22-017735","form_type":"8-K","ticker":"GEG","cik":"0001831096","company_name":"Great Elm Group, Inc.","filed_at":"2022-05-05T23:59:59+00:00","discovered_at":"2026-05-14T18:04:02.679498+00:00","generated_at":"2026-06-25T23:58:35.287708+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Great Elm Group recasts FY2021 results under new convertible-note accounting","bullets":["Recast FY2021 (June 2021) financials to early-adopt ASU 2020-06 retrospectively from July 1, 2021.","5.0% Convertible Senior PIK Notes accounted as single liability; no separate equity component.","Prior-period interest expense, equity and EPS retrospectively adjusted; no restatement.","GECC filed 10-K amendment on April 19, 2022 for critical-audit-matter language only.","Filing does not update events after Sept 21, 2021; refer to more recent quarterly reports."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-22-017735","json":"https://secwatch.observer/filing/0001140361-22-017735.json","markdown":"https://secwatch.observer/filing/0001140361-22-017735.md","text":"https://secwatch.observer/filing/0001140361-22-017735.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1831096/000114036122017735/0001140361-22-017735-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1831096/000114036122017735/brhc10036842_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-25T23:58:35.287708+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"}