{"schema_version":"secwatch.filing_event.v1","accession":"0001210708-23-000032","form_type":"8-K","ticker":"STRR","cik":"0001210708","company_name":"Star Equity Holdings, Inc.","filed_at":"2023-03-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:44.088445+00:00","generated_at":"2026-06-17T08:56:46.124517+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Hudson Global restates Q2 and Q3 2022 financials due to $5.8M revenue understatement","bullets":["Error in accounting for a discretionary bonus payment paid on behalf of a customer.","Revenue and direct contracting costs understated by $5.762 million for the affected periods.","No impact on net income, cash flows, balance sheet, or non-GAAP metrics EBITDA/adjusted EBITDA.","Company will file amendments to 10-Qs for Q2 and Q3 2022 to correct the error.","Restatement does not affect the FY2022 annual report on Form 10-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001210708-23-000032","json":"https://secwatch.observer/filing/0001210708-23-000032.json","markdown":"https://secwatch.observer/filing/0001210708-23-000032.md","text":"https://secwatch.observer/filing/0001210708-23-000032.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1210708/000121070823000032/0001210708-23-000032-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1210708/000121070823000032/hson-20230330.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T08:56:46.124517+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":"0b94d33f63b473294a4812976cc5c4ce37d75baa","claim":"Star Equity Holdings, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"the Company’s unaudited consolidated financial statements for the three and six month periods ended June 30, 2022 and the nine month period ended September 30, 2022, included in the Company’s Quarterly Reports on Form 10-Q for the fiscal quarters ended June 30, 2022 and September 30, 2022, respectively, (collectively, the “Non-Reliance Periods”) should no longer be relied upon due to an error relating to the accounting treatment of a discretionary bonus payment paid by the Company on behalf of a customer.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1210708/000121070823000032/0001210708-23-000032-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"BDO USA, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}