{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-098500","form_type":"8-K","ticker":"ZEO","cik":"0001865506","company_name":"Zeo Energy Corp.","filed_at":"2024-11-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.167172+00:00","generated_at":"2026-05-30T00:37:45.311984+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Zeo Energy restates FY2022-FY2024 financials; reclassifies commission expenses and leases","bullets":["Audit committee withdraws reliance on FY2022, FY2023, Q1/Q2 2024 financials and S-1 due to misstatements.","Misstatements include reclassification of commission expenses: $23.1M (2022), $28.7M (2023), $3.7M (Q1 2024), $4.1M (Q2 2024).","Additional reclassifications: leased vehicles from fixed assets to ROU assets, debt to financing leases across periods.","Company to file amended 8-K, 10-Qs, and S-1; material weakness in internal controls over financial reporting persists.","Management determined disclosure controls were ineffective as of Dec 2022, Dec 2023, Mar 2024, Jun 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-098500","json":"https://secwatch.observer/filing/0001213900-24-098500.json","markdown":"https://secwatch.observer/filing/0001213900-24-098500.md","text":"https://secwatch.observer/filing/0001213900-24-098500.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1865506/000121390024098500/0001213900-24-098500-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1865506/000121390024098500/ea0221356-8k_zeoenergy.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T00:37:45.311984+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}