---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-25-006060"
form_type: "8-K/A"
ticker: "ZEO"
cik: "0001865506"
company_name: "Zeo Energy Corp."
filed_at: "2025-01-23T23:59:59+00:00"
generated_at: "2026-05-27T15:54:54.953754+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Zeo Energy restates FY2023 and FY2022 Sunergy financials; no impact on net income

## Summary
- Restatement corrects misclassifications: selling expenses moved from COGS to sales and marketing, no effect on total operating expenses or net income.
- Finance lease assets/liabilities reclassified as right-of-use leases; operating lease presentation adjusted; cash flows unchanged.
- Audit committee concluded prior financial statements (FY2022-2023, Q1 and Q2 2024) should no longer be relied upon.
- Material weaknesses in internal control over financial reporting identified related to reconciliations, account review, and journal entries.
- Company plans to file amendments to Form 10-Qs for Q1 and Q2 2024 to correct quarterly errors.

## SEC filing metadata
- accession: 0001213900-25-006060
- form_type: 8-K/A
- ticker: ZEO
- cik: 0001865506
- company_name: Zeo Energy Corp.
- filed_at: 2025-01-23T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 2.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1865506/000121390025006060/0001213900-25-006060-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1865506/000121390025006060/ea0221749-8ka3_zeo.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-25-006060
- JSON: https://secwatch.observer/filing/0001213900-25-006060.json
- Plain text: https://secwatch.observer/filing/0001213900-25-006060.txt

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