---
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"
generated_at: "2026-05-30T00:37:45.311984+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Zeo Energy restates FY2022-FY2024 financials; reclassifies commission expenses and leases

## Summary
- 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.

## SEC filing metadata
- 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
- 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/1865506/000121390024098500/0001213900-24-098500-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1865506/000121390024098500/ea0221356-8k_zeoenergy.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-24-098500
- JSON: https://secwatch.observer/filing/0001213900-24-098500.json
- Plain text: https://secwatch.observer/filing/0001213900-24-098500.txt

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