---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-24-070378"
form_type: "8-K/A"
ticker: "ZEO"
cik: "0001865506"
company_name: "Zeo Energy Corp."
filed_at: "2024-08-19T23:59:59+00:00"
generated_at: "2026-05-31T08:43:34.175744+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Zeo Energy restates FY2023 & Q1 2024 financials; net income cut by $1.4M

## Summary
- FY2023 net income reduced by $1.417M due to corrections in accounts payable, accrued expenses, and revenue.
- Q1 2024 net loss increased by ~$193K; stock-based compensation ($505K) and transaction costs ($572K) were missed.
- Material weaknesses exist in internal control over financial reporting: reconciliations, journal entry review.
- Sunergy audited FY2023 assets restated to $48.1M; liabilities $17.5M; equity $30.6M.
- Filing amends prior 8-Ks after non-reliance determination announced on July 29, 2024.

## SEC filing metadata
- accession: 0001213900-24-070378
- form_type: 8-K/A
- ticker: ZEO
- cik: 0001865506
- company_name: Zeo Energy Corp.
- filed_at: 2024-08-19T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1865506/000121390024070378/0001213900-24-070378-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1865506/000121390024070378/ea0211680-8ka2_zeo.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-24-070378
- JSON: https://secwatch.observer/filing/0001213900-24-070378.json
- Plain text: https://secwatch.observer/filing/0001213900-24-070378.txt

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