{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-22-226507","form_type":"8-K/A","ticker":"DAVE","cik":"0001841408","company_name":"Dave Inc./DE","filed_at":"2022-08-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:57.382363+00:00","generated_at":"2026-06-23T22:20:51.135867+00:00","sec_items":["9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Dave Inc. restates 2020, 2021, Q1 2022 financials; member advance cash flow and earnout classification errors","bullets":["Audit Committee determined prior financials for 2020, 2021, and Q1 2022 should no longer be relied upon.","Member advances principal portion misclassified as operating activity instead of investing activity, overstating operating cash flow.","Earnout shares from business combination incorrectly classified as equity instead of liability, requiring reclassification and fair value adjustment.","Restated audited financial statements for 2021 and 2020 filed as Exhibits 99.3, 99.4, and 99.5.","Non-cash fair value adjustments on earnout liability impact pro forma financial information."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-22-226507","json":"https://secwatch.observer/filing/0001193125-22-226507.json","markdown":"https://secwatch.observer/filing/0001193125-22-226507.md","text":"https://secwatch.observer/filing/0001193125-22-226507.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1841408/000119312522226507/0001193125-22-226507-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1841408/000119312522226507/d389751d8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T22:20:51.135867+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"}