---
schema_version: "secwatch.filing_event.v1"
accession: "0001140361-24-033746"
form_type: "8-K"
ticker: "RITM"
cik: "0001556593"
company_name: "Rithm Capital Corp."
filed_at: "2024-07-22T23:59:59+00:00"
generated_at: "2026-05-31T18:31:32.401394+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Rithm Capital to restate 2021-2023 and Q1 2024 financials; material weakness in controls

## Summary
- Restatement to consolidate mortgage securitization trusts; no impact on net income, book value, or cash.
- Audited financials for 2021-2023 and unaudited Q1 2024 no longer reliable; restated filings planned.
- Material weakness in internal control over financial reporting identified; prior ICFR opinions withdrawn.
- Restatement will gross up assets and liabilities; liabilities of trusts are non-recourse to Rithm.
- Company expects to remediate the material weakness by end of 2024; no misconduct involved.

## SEC filing metadata
- accession: 0001140361-24-033746
- form_type: 8-K
- ticker: RITM
- cik: 0001556593
- company_name: Rithm Capital Corp.
- filed_at: 2024-07-22T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1556593/000114036124033746/0001140361-24-033746-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1556593/000114036124033746/ef20032788_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001140361-24-033746
- JSON: https://secwatch.observer/filing/0001140361-24-033746.json
- Plain text: https://secwatch.observer/filing/0001140361-24-033746.txt

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