{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-201719","form_type":"8-K","ticker":"DCO","cik":"0000030305","company_name":"DUCOMMUN INC /DE/","filed_at":"2026-05-01T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.541548+00:00","generated_at":"2026-05-15T00:25:09.901719+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Ducommun restates 2024-2025 financials; net income overstated $9.8M in 2024, $3.4M in 2025","bullets":["Error in stock-based comp timing for retirement-eligible employees; operating income overstated $10M (2024) and $3.4M (2025).","No impact on revenue, gross margin, or cash flow; non-cash error.","Material weakness in ICFR; management concludes internal controls ineffective as of Dec 31, 2025.","Expects to recoup $4.3M-$4.9M in 2024 incentive comp and $0.7M-$1.1M in 2025.","Q1 2026 stock-based comp expense $5M-$6M higher vs prior expectations; full-year outlook unchanged."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-201719","json":"https://secwatch.observer/filing/0001193125-26-201719.json","markdown":"https://secwatch.observer/filing/0001193125-26-201719.md","text":"https://secwatch.observer/filing/0001193125-26-201719.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/0001193125-26-201719-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/d131456d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T00:25:09.901719+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":"07d64b7dd2ee96844323a3bb4834794960b758f5","claim":"DUCOMMUN INC /DE/ reported that prior financial statements should not be relied upon.","evidence_excerpt":"Due to the identification of this Error, on May 1, 2026, management concluded that the following previously issued financial statements of the Company (and related earnings releases, press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) 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/30305/000119312526201719/0001193125-26-201719-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","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":"Due to the identification of this Error, on May 1, 2026, management concluded that the following previously issued financial statements of the Company (and related earnings releases, press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/0001193125-26-201719-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":"0001213900-26-058477","ticker":"ZONE","company_name":"CleanCore Solutions, Inc.","filed_at":"2026-05-18T20:30:03+00:00","headline":"CleanCore Solutions restates Q3 2026 financials; 70M Dogecoin transfer error","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-058477","json":"https://secwatch.observer/filing/0001213900-26-058477.json","markdown":"https://secwatch.observer/filing/0001213900-26-058477.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1956741/000121390026058477/0001213900-26-058477-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1956741/000121390026058477/ea0291352-8k_cleancore.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Due to the identification of this Error, on May 1, 2026, management concluded that the following previously issued financial statements of the Company (and related earnings releases, press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/0001193125-26-201719-index.htm","comparable_excerpt":"concluded that the Company’s previously issued unaudited condensed consolidated financial statements included in the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026, filed with the Securities and Exchange Commission (the “SEC”) on May 11, 2026 (the “Q3 2026 10-Q”), should no longer be relied upon and should be restated.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1956741/000121390026058477/0001213900-26-058477-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","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":"Due to the identification of this Error, on May 1, 2026, management concluded that the following previously issued financial statements of the Company (and related earnings releases, press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/0001193125-26-201719-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","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":"Due to the identification of this Error, on May 1, 2026, management concluded that the following previously issued financial statements of the Company (and related earnings releases, press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/0001193125-26-201719-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":"0001193125-26-218141","ticker":"HUBG","company_name":"Hub Group, Inc.","filed_at":"2026-05-12T11:04:45+00:00","headline":"Hub Group restates 2023 and 2024 financials; premature revenue recognition cited","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.95,"calibrated_materiality_score":0.95,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-218141","json":"https://secwatch.observer/filing/0001193125-26-218141.json","markdown":"https://secwatch.observer/filing/0001193125-26-218141.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/940942/000119312526218141/0001193125-26-218141-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/940942/000119312526218141/d146211d8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Due to the identification of this Error, on May 1, 2026, management concluded that the following previously issued financial statements of the Company (and related earnings releases, press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/0001193125-26-201719-index.htm","comparable_excerpt":"On May 11, 2026, the Audit Committee of the Board of Directors of Hub Group, Inc. (the “Company”), following discussion with and upon the recommendation of management, concluded that the previously issued audited consolidated financial statements of the Company as of and for each of the years ended December 31, 2024 (the “2024 Financial Statements”) and 2023 (the “2023 Financial Statements”) included in the Company’s Annual Reports on Form 10-K filed on February 25, 2025 and February 27, 2024, respectively, were in each case materially misstated and should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/940942/000119312526218141/0001193125-26-218141-index.htm"}},{"accession":"0001493152-26-021756","ticker":"CETY","company_name":"Clean Energy Technologies, Inc.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Clean Energy Technologies restates financials for 2022-2025 due to accounting errors","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-021756","json":"https://secwatch.observer/filing/0001493152-26-021756.json","markdown":"https://secwatch.observer/filing/0001493152-26-021756.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1329606/000149315226021756/0001493152-26-021756-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1329606/000149315226021756/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Due to the identification of this Error, on May 1, 2026, management concluded that the following previously issued financial statements of the Company (and related earnings releases, press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/0001193125-26-201719-index.htm","comparable_excerpt":"irm, TAAD, LLP. SIGNATURES Pursuant\nto the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1329606/000149315226021756/0001493152-26-021756-index.htm"}},{"accession":"0001437749-26-013891","ticker":"SDEV","company_name":"Stablecoin Development Corp","filed_at":"2026-04-29T23:59:59+00:00","headline":"SDEV restates 2025 financials; warrant error increases net loss from $22.1M to $630.8M","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.95,"calibrated_materiality_score":0.95,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-013891","json":"https://secwatch.observer/filing/0001437749-26-013891.json","markdown":"https://secwatch.observer/filing/0001437749-26-013891.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1389545/000143774926013891/0001437749-26-013891-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1389545/000143774926013891/nby20260428_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Due to the identification of this Error, on May 1, 2026, management concluded that the following previously issued financial statements of the Company (and related earnings releases, press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/0001193125-26-201719-index.htm","comparable_excerpt":"On April 27, 2026, the audit committee of the board of directors and management of the Company concluded that the Company’s previously issued audited consolidated financial statements for the year ended December 31, 2025, should no longer be relied upon because of an error in the Company’s accounting relating to certain outstanding pre-funded warrants issued on October 16, 2025","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1389545/000143774926013891/0001437749-26-013891-index.htm"}},{"accession":"0001213900-26-047626","ticker":"LRHC","company_name":"La Rosa Holdings Corp.","filed_at":"2026-04-24T23:59:59+00:00","headline":"La Rosa to restate FY2024 & interim results; revenue overstated $10.8M due to agent/principal error","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-047626","json":"https://secwatch.observer/filing/0001213900-26-047626.json","markdown":"https://secwatch.observer/filing/0001213900-26-047626.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1879403/000121390026047626/0001213900-26-047626-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1879403/000121390026047626/ea0287727-8k_larosa.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Due to the identification of this Error, on May 1, 2026, management concluded that the following previously issued financial statements of the Company (and related earnings releases, press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/0001193125-26-201719-index.htm","comparable_excerpt":"n this Current Report on Form 8-K with CBIZ CPAs P.C., the Company’s independent registered public accounting firm. 1 SIGNATURES Pursuant to the requirements of the Securities","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1879403/000121390026047626/0001213900-26-047626-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}