secwatch.observer — SEC 8-K summary ====================================== Issuer: SANUWAVE Health, Inc. (SNWV) CIK: 0001417663 Form: 8-K Filed at: 2023-03-31T23:59:59+00:00 Accession: 0001140361-23-015318 Event type: other_material Sentiment: negative Materiality: 0.85 Item codes: 4.02 LLM model: deepseek-v4-flash:cloud@v2 SANUWAVE Health restates 2022 quarterly financials; Audit Committee finds accounting errors -------------------------------------------------------------------------------- - Audit Committee concluded Q1-Q3 2022 interim financials should no longer be relied upon due to misstatements. - Errors: inventory conversion error (Q3), unaccrued professional fees (all Q), advisory shares (Q2), interest expense on NH Expansion Credit Fund note (all Q), improper lease accounting (Q1-Q2). - Restated interim financials will be filed in FY2022 10-K; independent auditor Marcum LLP consulted. Source: EDGAR index: https://www.sec.gov/Archives/edgar/data/1417663/000114036123015318/0001140361-23-015318-index.htm Primary doc: https://www.sec.gov/Archives/edgar/data/1417663/000114036123015318/brhc10050692_8k.htm HTML page: https://secwatch.observer/filing/0001140361-23-015318 License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer