{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-24-252178","form_type":"8-K","ticker":null,"cik":"0001871149","company_name":"Real Good Food Company, Inc.","filed_at":"2024-11-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.200548+00:00","generated_at":"2026-05-30T04:50:31.161068+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Real Good Food restates 2022-2023 financials; revenue recognition error","bullets":["Non-reliance on unaudited quarterly statements for 2022 and 2023, and audited 2022 annual.","Error: timing of revenue recognition for a specific sales agreement; correction shifts revenue between periods.","Correction reduces revenue, COGS, and AR for 2022; increases same items for 2023.","Net inventory decrease due to combined effect with prior inventory error (March 2024 8-K).","No material impact on total revenue, cash, or liquidity; amended 10-K/10-Qs to be filed."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-24-252178","json":"https://secwatch.observer/filing/0001193125-24-252178.json","markdown":"https://secwatch.observer/filing/0001193125-24-252178.md","text":"https://secwatch.observer/filing/0001193125-24-252178.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1871149/000119312524252178/0001193125-24-252178-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1871149/000119312524252178/d853542d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T04:50:31.161068+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":"6821458a31fbcdc0dbaabc352951325ffd1b790e","claim":"Real Good Food Company, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On November 5, 2024, the audit committee and the board of directors of The Real Good Food Company, Inc. (the “Company”), after consultation with the Company’s management, concluded that the Company’s previously issued unaudited financial statements for all quarterly periods in 2022 and 2023 and previously issued audited financial statements for 2022, as included in the Company’s previously filed Quarterly Reports on Form 10-Qs and Annual Report on Form 10-K, as applicable (collectively, the “Non-Reliance Periods”), should no longer be relied upon.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1871149/000119312524252178/0001193125-24-252178-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"}