{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-098600","form_type":"8-K","ticker":"ULH","cik":"0001308208","company_name":"UNIVERSAL LOGISTICS HOLDINGS, INC.","filed_at":"2026-03-09T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.759094+00:00","generated_at":"2026-05-15T17:32:12.455947+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Universal Logistics restates Q3 2025, adds $43.2M goodwill impairment after accounting error","bullets":["Audit Committee concluded Q3 2025 financials should no longer be relied upon due to goodwill impairment analysis error for intermodal reporting unit.","Carrying value improperly included ~$46.7M of deferred tax liabilities from intercompany allocations; correction results in full impairment of intermodal goodwill.","Company expects to record additional $43.2M goodwill impairment charge in restated Q3 2025, fully impairing the intermodal reporting unit's goodwill.","Error does not affect previously reported revenues, cash flows, liquidity, or debt covenant compliance; no restatement needed for other periods.","Company plans to file Amendment No. 1 to Q3 2025 10-Q/A as soon as practicable; will address internal control weaknesses."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-098600","json":"https://secwatch.observer/filing/0001193125-26-098600.json","markdown":"https://secwatch.observer/filing/0001193125-26-098600.md","text":"https://secwatch.observer/filing/0001193125-26-098600.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1308208/000119312526098600/0001193125-26-098600-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1308208/000119312526098600/ulh-20260303.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T17:32:12.455947+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":"10215824a73cf8ff82be2c5a29a87d1b54259d4a","claim":"UNIVERSAL LOGISTICS HOLDINGS, INC. reported that prior financial statements should not be relied upon.","evidence_excerpt":"Company’s previously issued condensed consolidated financial statements as of and for the quarter ended September 27, 2025 included in the Company’s Quarterly Report on Form 10-Q for the quarter ended September 27, 2025 should no longer be relied upon. The determination relates to an error identified in connection with the Company’s evaluation of certain triggering events related to its intermodal reporting unit during the fourth quarter of 2025. Specifically, management determined that the carrying value of the intermodal reporting unit used in the Company’s goodwill impairment analysis during the quarter ended September 27, 2025 included approximately $46.7 million of deferred tax liabilities attributable to intercompany allocations that were not appropriate for inclusion in the reporting unit’s carrying value for purposes of the impairment analysis. The error did not arise from change","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1308208/000119312526098600/0001193125-26-098600-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001539497-26-001594","ticker":"RITE","company_name":"MINERALRITE Corp","filed_at":"2026-05-27T20:02:13+00:00","headline":"MineralRite restates financials, cuts asset carrying value from $432M to $246M","event_type":"other_material","sec_items":["4.02","7.01","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001539497-26-001594","json":"https://secwatch.observer/filing/0001539497-26-001594.json","markdown":"https://secwatch.observer/filing/0001539497-26-001594.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/n4863_x26-8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Company’s previously issued condensed consolidated financial statements as of and for the quarter ended September 27, 2025 included in the Company’s Quarterly Report on Form 10-Q for the quarter ended September 27, 2025 should no longer be relied upon. The determination relates to an error identified in connection with the Company’s evaluation of certain triggering events related to its intermodal reporting unit during the fourth quarter of 2025. Specifically, management determined that the carrying value of the intermodal reporting unit used in the Company’s goodwill impairment analysis during the quarter ended September 27, 2025 included approximately $46.7 million of deferred tax liabilities attributable to intercompany allocations that were not appropriate for inclusion in the reporting unit’s carrying value for purposes of the impairment analysis. The error did not arise from change","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1308208/000119312526098600/0001193125-26-098600-index.htm","comparable_excerpt":"management determined that certain previously issued financial statements contained in the Company’s previously filed Annual Report on Form 10 for the fiscal year ended December 31, 2025, and Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm"}},{"accession":"0001104659-26-062784","ticker":"CGC","company_name":"Canopy Growth Corp","filed_at":"2026-05-15T21:06:38+00:00","headline":"Canopy Growth restates FY2024-2025 financials due to warrant classification error; Q4/FY2026 results delayed to June 15","event_type":"other_material","sec_items":["4.02","7.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-062784","json":"https://secwatch.observer/filing/0001104659-26-062784.json","markdown":"https://secwatch.observer/filing/0001104659-26-062784.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/0001104659-26-062784-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/tm2614742d1_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Company’s previously issued condensed consolidated financial statements as of and for the quarter ended September 27, 2025 included in the Company’s Quarterly Report on Form 10-Q for the quarter ended September 27, 2025 should no longer be relied upon. The determination relates to an error identified in connection with the Company’s evaluation of certain triggering events related to its intermodal reporting unit during the fourth quarter of 2025. Specifically, management determined that the carrying value of the intermodal reporting unit used in the Company’s goodwill impairment analysis during the quarter ended September 27, 2025 included approximately $46.7 million of deferred tax liabilities attributable to intercompany allocations that were not appropriate for inclusion in the reporting unit’s carrying value for purposes of the impairment analysis. The error did not arise from change","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1308208/000119312526098600/0001193125-26-098600-index.htm","comparable_excerpt":"the audit committee of the board of directors of the Company (the “Audit Committee”) was made aware of and, after discussion with senior management of the Company, concluded that the Company’s previously issued (i) audited consolidated financial statements for the fiscal year ended March 31, 2024, included in the Company’s Annual Report on Form 10-K for such fiscal year (the “2024 10-K”), (ii) audited consolidated financial statements for the fiscal year ended March 31, 2025, included in the Company’s Annual Report on Form 10-K for such fiscal year (the “2025 10-K”) and (iii) unaudited consolidated financial statements for the quarterly periods ended September 30, 2023, December 31, 2023, June 30, 2024, September 30, 2024, December 31, 2024, June 30, 2025, September 30, 2025, and December 31, 2025, included in the Company’s Quarterly Reports on Form 10-Q for such quarterly periods (collectively, the “Prior Financial Statements”), should no longer be relied upon","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/0001104659-26-062784-index.htm"}},{"accession":"0001499275-26-000007","ticker":"GROO","company_name":"GROOVY COMPANY, INC.","filed_at":"2026-05-13T18:31:07+00:00","headline":"Groovy Company CEO Abajian exits May 1; accountant dismissed after SEC suspension; authorized common cut to 100M shares","event_type":"other_material","sec_items":["4.01","4.02","5.03","5.02","8.01","9.01"],"materiality_score":0.95,"calibrated_materiality_score":0.95,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001499275-26-000007","json":"https://secwatch.observer/filing/0001499275-26-000007.json","markdown":"https://secwatch.observer/filing/0001499275-26-000007.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/groo-20250813_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Company’s previously issued condensed consolidated financial statements as of and for the quarter ended September 27, 2025 included in the Company’s Quarterly Report on Form 10-Q for the quarter ended September 27, 2025 should no longer be relied upon. The determination relates to an error identified in connection with the Company’s evaluation of certain triggering events related to its intermodal reporting unit during the fourth quarter of 2025. Specifically, management determined that the carrying value of the intermodal reporting unit used in the Company’s goodwill impairment analysis during the quarter ended September 27, 2025 included approximately $46.7 million of deferred tax liabilities attributable to intercompany allocations that were not appropriate for inclusion in the reporting unit’s carrying value for purposes of the impairment analysis. The error did not arise from change","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1308208/000119312526098600/0001193125-26-098600-index.htm","comparable_excerpt":"(a) Dismissal of Previous Independent Registered Public Accounting Firm. On August 13, 2025, the Board of Directors of Groovy Company, Inc.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm"}},{"accession":"0001079973-26-000518","ticker":null,"company_name":"PREAXIA HEALTH CARE PAYMENT SYSTEMS INC.","filed_at":"2026-04-21T23:59:59+00:00","headline":"PreAxia restates Aug 31, 2025 financials; stock award errors, material weakness","event_type":"other_material","sec_items":["4.02","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001079973-26-000518","json":"https://secwatch.observer/filing/0001079973-26-000518.json","markdown":"https://secwatch.observer/filing/0001079973-26-000518.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1350156/000107997326000518/0001079973-26-000518-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1350156/000107997326000518/paxh_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Company’s previously issued condensed consolidated financial statements as of and for the quarter ended September 27, 2025 included in the Company’s Quarterly Report on Form 10-Q for the quarter ended September 27, 2025 should no longer be relied upon. The determination relates to an error identified in connection with the Company’s evaluation of certain triggering events related to its intermodal reporting unit during the fourth quarter of 2025. Specifically, management determined that the carrying value of the intermodal reporting unit used in the Company’s goodwill impairment analysis during the quarter ended September 27, 2025 included approximately $46.7 million of deferred tax liabilities attributable to intercompany allocations that were not appropriate for inclusion in the reporting unit’s carrying value for purposes of the impairment analysis. The error did not arise from change","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1308208/000119312526098600/0001193125-26-098600-index.htm","comparable_excerpt":"On April 9, 2026, the management of PreAxia Health care Payment Systems Inc., a Nevada corporation (the “Company”), identified material errors in the previously released financial statements for the three months ended August 31, 2025 (the “Non-Reliance Period”) and concluded that such financial statements should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1350156/000107997326000518/0001079973-26-000518-index.htm"}},{"accession":"0000911147-26-000031","ticker":"CNTY","company_name":"CENTURY CASINOS INC /CO/","filed_at":"2026-05-28T20:11:41+00:00","headline":"Century Casinos dismisses Grant Thornton, appoints EY as new auditor; cites material weaknesses","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: auditor_change","same SEC item: 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000911147-26-000031","json":"https://secwatch.observer/filing/0000911147-26-000031.json","markdown":"https://secwatch.observer/filing/0000911147-26-000031.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/0000911147-26-000031-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/cnty-20260522x8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Company’s previously issued condensed consolidated financial statements as of and for the quarter ended September 27, 2025 included in the Company’s Quarterly Report on Form 10-Q for the quarter ended September 27, 2025 should no longer be relied upon. The determination relates to an error identified in connection with the Company’s evaluation of certain triggering events related to its intermodal reporting unit during the fourth quarter of 2025. Specifically, management determined that the carrying value of the intermodal reporting unit used in the Company’s goodwill impairment analysis during the quarter ended September 27, 2025 included approximately $46.7 million of deferred tax liabilities attributable to intercompany allocations that were not appropriate for inclusion in the reporting unit’s carrying value for purposes of the impairment analysis. The error did not arise from change","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1308208/000119312526098600/0001193125-26-098600-index.htm","comparable_excerpt":"(b) Engagement of Independent Registered Public Accounting Firm On May 22, 2026, the Audit Committee appointed Ernst & Young LLP (“EY”) as our independent registered public accounting firm to audit our consolidated financial statements for the fiscal year ending December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/0000911147-26-000031-index.htm"}},{"accession":"0001193125-26-242009","ticker":"ALUR","company_name":"ALLURION TECHNOLOGIES, INC.","filed_at":"2026-05-27T20:35:50+00:00","headline":"Allurion Technologies dismisses Deloitte & Touche, appoints CBIZ; discloses material weaknesses","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: auditor_change","same SEC item: 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-242009","json":"https://secwatch.observer/filing/0001193125-26-242009.json","markdown":"https://secwatch.observer/filing/0001193125-26-242009.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/0001193125-26-242009-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/alur-20260520.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Company’s previously issued condensed consolidated financial statements as of and for the quarter ended September 27, 2025 included in the Company’s Quarterly Report on Form 10-Q for the quarter ended September 27, 2025 should no longer be relied upon. The determination relates to an error identified in connection with the Company’s evaluation of certain triggering events related to its intermodal reporting unit during the fourth quarter of 2025. Specifically, management determined that the carrying value of the intermodal reporting unit used in the Company’s goodwill impairment analysis during the quarter ended September 27, 2025 included approximately $46.7 million of deferred tax liabilities attributable to intercompany allocations that were not appropriate for inclusion in the reporting unit’s carrying value for purposes of the impairment analysis. The error did not arise from change","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1308208/000119312526098600/0001193125-26-098600-index.htm","comparable_excerpt":"On May 22, 2026 (the “Effective Date”), Deloitte was dismissed as our independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/0001193125-26-242009-index.htm"}},{"accession":"0001493152-26-025432","ticker":"WAST","company_name":"WASTE ENERGY CORP.","filed_at":"2026-05-27T20:33:41+00:00","headline":"Waste Energy Corp. files 8-K/A: auditor Integrität resigned amid disagreement over AZ litigation legal confirmations","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: auditor_change","same SEC item: 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-025432","json":"https://secwatch.observer/filing/0001493152-26-025432.json","markdown":"https://secwatch.observer/filing/0001493152-26-025432.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/form8-ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Company’s previously issued condensed consolidated financial statements as of and for the quarter ended September 27, 2025 included in the Company’s Quarterly Report on Form 10-Q for the quarter ended September 27, 2025 should no longer be relied upon. The determination relates to an error identified in connection with the Company’s evaluation of certain triggering events related to its intermodal reporting unit during the fourth quarter of 2025. Specifically, management determined that the carrying value of the intermodal reporting unit used in the Company’s goodwill impairment analysis during the quarter ended September 27, 2025 included approximately $46.7 million of deferred tax liabilities attributable to intercompany allocations that were not appropriate for inclusion in the reporting unit’s carrying value for purposes of the impairment analysis. The error did not arise from change","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1308208/000119312526098600/0001193125-26-098600-index.htm","comparable_excerpt":"ments contained in Integrität’s correspondence. Except as expressly\nset forth herein, this Amendment does not amend, update, or change any other items or disclosures contained in the Original Report.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm"}},{"accession":"0001628280-26-037912","ticker":"OCTV","company_name":"Octave Intelligence plc","filed_at":"2026-05-26T10:02:50+00:00","headline":"Octave Intelligence completes spin-off from Hexagon; draws $625M credit facility, changes auditor","event_type":"other_material","sec_items":["1.01","2.03","4.01","5.02","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-037912","json":"https://secwatch.observer/filing/0001628280-26-037912.json","markdown":"https://secwatch.observer/filing/0001628280-26-037912.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/octaveintelligenceplcclosi.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Company’s previously issued condensed consolidated financial statements as of and for the quarter ended September 27, 2025 included in the Company’s Quarterly Report on Form 10-Q for the quarter ended September 27, 2025 should no longer be relied upon. The determination relates to an error identified in connection with the Company’s evaluation of certain triggering events related to its intermodal reporting unit during the fourth quarter of 2025. Specifically, management determined that the carrying value of the intermodal reporting unit used in the Company’s goodwill impairment analysis during the quarter ended September 27, 2025 included approximately $46.7 million of deferred tax liabilities attributable to intercompany allocations that were not appropriate for inclusion in the reporting unit’s carrying value for purposes of the impairment analysis. The error did not arise from change","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1308208/000119312526098600/0001193125-26-098600-index.htm","comparable_excerpt":"On May 20, 2026, the Audit Committee of the Board of Directors of the Company (i) dismissed PricewaterhouseCoopers AB (“PwC Sweden”) as the Company’s independent registered public accounting firm (the “Dismissal”) and (ii) appointed PricewaterhouseCoopers LLP, United States (“PwC US”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026 (the “Appointment”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}