{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-22-019117","form_type":"8-K","ticker":"VHC","cik":"0001082324","company_name":"VirnetX Holding Corp","filed_at":"2022-05-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:59.666000+00:00","generated_at":"2026-06-25T16:15:00.498544+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"VirnetX restating 2021 financials; $3M deferred tax asset error, material weakness in internal controls","bullets":["$3 million error in deferred tax assets due to expired nonqualified stock options incorrectly included.","Restatement will reduce income tax benefit by $3M for FY 2021; no cash or operating expense impact.","Material weakness identified in internal controls over deferred tax accounting; remediation plan underway.","Amended 10-K expected to be filed with SEC by May 13, 2022.","Audit Committee concluded previously issued 2021 financials should no longer be relied upon."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-22-019117","json":"https://secwatch.observer/filing/0001140361-22-019117.json","markdown":"https://secwatch.observer/filing/0001140361-22-019117.md","text":"https://secwatch.observer/filing/0001140361-22-019117.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1082324/000114036122019117/0001140361-22-019117-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1082324/000114036122019117/brhc10037620_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-25T16:15:00.498544+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"}