---
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"
generated_at: "2026-05-15T00:25:09.901719+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Ducommun restates 2024-2025 financials; net income overstated $9.8M in 2024, $3.4M in 2025

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 4.02
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-201719
- JSON: https://secwatch.observer/filing/0001193125-26-201719.json
- Plain text: https://secwatch.observer/filing/0001193125-26-201719.txt

## 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_url: https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/0001193125-26-201719-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.