---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-24-022348"
form_type: "8-K"
ticker: "PSQH"
cik: "0001847064"
company_name: "PSQ Holdings, Inc."
filed_at: "2024-03-14T23:59:59+00:00"
generated_at: "2026-06-04T21:39:08.519424+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# PSQ Holdings restates Q3 2023 cash flow statement due to material classification error

## Summary
- Transaction costs misclassified as financing instead of operating in Q3 2023 10-Q; error deemed material.
- Audit Committee concluded prior financial statements should no longer be relied upon; amendment to 10-Q to be filed.
- No impact on cash, balance sheet, income statement, or equity for any prior period.

## SEC filing metadata
- accession: 0001213900-24-022348
- form_type: 8-K
- ticker: PSQH
- cik: 0001847064
- company_name: PSQ Holdings, Inc.
- filed_at: 2024-03-14T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1847064/000121390024022348/0001213900-24-022348-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1847064/000121390024022348/ea0201599-8k_psqhold.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-24-022348
- JSON: https://secwatch.observer/filing/0001213900-24-022348.json
- Plain text: https://secwatch.observer/filing/0001213900-24-022348.txt

## Key facts
- Auditor Changes
  PSQ Holdings, Inc. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  source text: As a result of the foregoing, on March 11, 2024, the Company and the Audit Committee determined that the Prior Period Financial Statements, as well as any reports, related earnings releases, investor presentations or similar communications of the Prior Period Financial Statements, should no longer be relied upon.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1847064/000121390024022348/0001213900-24-022348-index.htm

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