{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-275354","form_type":"8-K","ticker":null,"cik":"0001910851","company_name":"R1 RCM Inc. /DE","filed_at":"2023-11-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.379866+00:00","generated_at":"2026-06-08T05:44:30.788316+00:00","sec_items":["4.02","7.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"R1 RCM to restate 2021, 2022, and Q1-Q2 2023 financials due to acquisition accounting errors","bullets":["Errors: ~$7.8M (2022) and ~$8.4M (2021) in acquiree compensation costs misclassified as goodwill.","Restatement covers audited FY2021-22 and unaudited Q1-Q2 2023; non-reliance on prior financials.","No material impact on 2023 revenue ($2,255M-$2,275M) or adjusted EBITDA ($600M-$615M); reaffirmed.","Material weakness identified in internal controls over business combination accounting.","No cash impact, no misconduct or override of controls; errors proactively identified internally."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-275354","json":"https://secwatch.observer/filing/0001193125-23-275354.json","markdown":"https://secwatch.observer/filing/0001193125-23-275354.md","text":"https://secwatch.observer/filing/0001193125-23-275354.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1910851/000119312523275354/0001193125-23-275354-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1910851/000119312523275354/d89873d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T05:44:30.788316+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":"1b6dbdadf819e38f7baa2b5630a25152242c8ad3","claim":"R1 RCM Inc. /DE reported that prior financial statements should not be relied upon.","evidence_excerpt":"should not be relied upon due to the errors described above and need to be restated","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1910851/000119312523275354/0001193125-23-275354-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"Ernst & Young LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}