{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-207474","form_type":"8-K","ticker":"KGS","cik":"0001767042","company_name":"Kodiak Gas Services, Inc.","filed_at":"2023-08-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.164401+00:00","generated_at":"2026-06-11T22:56:32.143069+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Kodiak Gas Services restates Q1 2022 financials due to mark-to-market error; material weakness identified","bullets":["Non-cash error overstated unrealized gain on derivatives by $28.4M; restated net income rises from $27.9M to $49.6M for Q1 2022.","Unrealized gain on derivatives corrected from $7.8M to $36.2M; income tax expense increased from $8.6M to $15.4M.","Basic and diluted EPS restated from $279,390 to $495,550 for the three months ended March 31, 2022.","Error limited to Q1 2022; no impact on revenue, cash, or financial covenants; no effect on FY 2022 annual statements.","Material weakness in internal controls over financial reporting identified; remediation to be reported in Q2 2023 10-Q."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-207474","json":"https://secwatch.observer/filing/0001193125-23-207474.json","markdown":"https://secwatch.observer/filing/0001193125-23-207474.md","text":"https://secwatch.observer/filing/0001193125-23-207474.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1767042/000119312523207474/0001193125-23-207474-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1767042/000119312523207474/d876674d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T22:56:32.143069+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":[{"claim_id":"b8d8ce7cc3bda269d3f18662d34ff7b8608344d2","claim":"Kodiak Gas Services, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"should no longer be relied upon due to a non-cash error in the mark-to-market adjustment for the Company’s interest rate swap derivatives","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1767042/000119312523207474/0001193125-23-207474-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"BDO USA, P.A."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}