{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-25-178029","form_type":"8-K","ticker":"CMBMF","cik":"0001738177","company_name":"Cambium Networks Corp","filed_at":"2025-08-11T23:59:59+00:00","discovered_at":"2026-05-14T18:02:44.845471+00:00","generated_at":"2026-05-17T15:34:35.225300+00:00","sec_items":["2.02","4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Cambium Networks restates FY2022-2023 audited and six quarterly reports due to revenue errors","bullets":["Non-reliance on FY2022 and FY2023 audited financials and quarterly reports from Q1 2023 to Q3 2024.","Errors in variable consideration estimates (sales returns, customer rebates) under ASC 606.","2024 10-K and Q1 2025 10-Q unfiled; Q2 2025 10-Q will not be timely filed.","Disclosure controls and ICFR ineffective since Sept 2024; additional material weaknesses possible.","No willful misconduct found; restatement review ongoing with Grant Thornton and KPMG."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-178029","json":"https://secwatch.observer/filing/0001193125-25-178029.json","markdown":"https://secwatch.observer/filing/0001193125-25-178029.md","text":"https://secwatch.observer/filing/0001193125-25-178029.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1738177/000119312525178029/0001193125-25-178029-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1738177/000119312525178029/cmbm-20250807.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T15:34:35.225300+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"}