{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-302238","form_type":"8-K","ticker":null,"cik":"0001844507","company_name":"Achari Ventures Holdings Corp. I","filed_at":"2023-12-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.993316+00:00","generated_at":"2026-06-07T08:16:07.156588+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"medium","headline":"Achari Ventures restates Q3 2023 EPS due to error; identifies material weakness","bullets":["Filed 10-Q/A on Dec 22, 2023 to correct EPS for three months ended Sept 30, 2023.","Error affected only EPS disclosure in income statement, Note 2, and Item 4 of Form 10-Q.","No impact on cash position or trust account; balance sheet, cash flows unchanged.","Material weakness in internal control over financial reporting identified; remediation plan filed in 10-Q/A.","Audit committee and management discussed matters with independent auditor Withum Smith+Brown, PC."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-302238","json":"https://secwatch.observer/filing/0001193125-23-302238.json","markdown":"https://secwatch.observer/filing/0001193125-23-302238.md","text":"https://secwatch.observer/filing/0001193125-23-302238.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1844507/000119312523302238/0001193125-23-302238-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1844507/000119312523302238/d681923d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T08:16:07.156588+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":"af4877159644b672dee6a1003fa815aacba9ddba","claim":"Achari Ventures Holdings Corp. I reported that prior financial statements should not be relied upon.","evidence_excerpt":"As such, the Company has restated its financial statements for the Affected Period via the Company’s filing of a Quarterly Report on Form 10-Q/A for the quarterly period ended September 30, 2023 (the “10-Q/A”) on December 22, 2023 with the SEC. The Company does not expect that the restatement to have any impact on its cash position or on the cash held in the trust account established in connection with the Company’s initial public offering.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1844507/000119312523302238/0001193125-23-302238-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}