{"schema_version":"secwatch.filing_event.v1","accession":"0001185185-21-001489","form_type":"8-K","ticker":"GROW","cik":"0000754811","company_name":"U S GLOBAL INVESTORS INC","filed_at":"2021-10-18T23:59:59+00:00","discovered_at":"2026-05-14T18:04:15.515034+00:00","generated_at":"2026-06-28T20:23:15.533398+00:00","sec_items":["2.02","4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"U.S. Global Investors restates March 2021 financials; net income down $5.6M, EPS cut $0.37","bullets":["Restatement due to fair value errors on HIVE convertible debentures and warrants; securities value increased $5.8M, net income decreased $5.6M.","Basic and diluted EPS decreased by $0.37 for three and nine months ended March 31, 2021.","Material weakness identified in internal controls over valuation of complex investments; remediation in progress.","Nasdaq deficiency letter received for late Form 10-K filing; compliance plan due December 17, 2021.","Operating revenue and cash flow unchanged; company previously raised dividend by 50%."],"urls":{"canonical":"https://secwatch.observer/filing/0001185185-21-001489","json":"https://secwatch.observer/filing/0001185185-21-001489.json","markdown":"https://secwatch.observer/filing/0001185185-21-001489.md","text":"https://secwatch.observer/filing/0001185185-21-001489.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/754811/000118518521001489/0001185185-21-001489-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/754811/000118518521001489/usglobal20211018_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-28T20:23:15.533398+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"}