---
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"
generated_at: "2026-06-25T23:58:35.287708+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Great Elm Group recasts FY2021 results under new convertible-note accounting

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001140361-22-017735
- JSON: https://secwatch.observer/filing/0001140361-22-017735.json
- Plain text: https://secwatch.observer/filing/0001140361-22-017735.txt

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