{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-090235","form_type":"8-K/A","ticker":"EHAB","cik":"0001803737","company_name":"Enhabit, Inc.","filed_at":"2023-04-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.672189+00:00","generated_at":"2026-06-17T06:34:47.557457+00:00","sec_items":["2.02","7.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Enhabit delays FY2022 10-K, discloses $12M AR understatement and material weakness","bullets":["Company unable to file FY2022 10-K by due date; goodwill impairment analysis not finalized.","Accounts receivable reserve understated by ~$12M; half from computation failures, half from updated collections assumptions due to Medicare Advantage payor shift.","Material weakness in internal controls over AR allowance methodology; expects disclosure controls and ICFR ineffective as of Dec 31, 2022.","Company does not expect to revise previously issued financial statements or FY2023 guidance.","$2M benefit from 2022 bonus accrual following board approval in Feb 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-090235","json":"https://secwatch.observer/filing/0001193125-23-090235.json","markdown":"https://secwatch.observer/filing/0001193125-23-090235.md","text":"https://secwatch.observer/filing/0001193125-23-090235.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1803737/000119312523090235/0001193125-23-090235-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1803737/000119312523090235/d470953d8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T06:34:47.557457+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"}