{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-020513","form_type":"8-K/A","ticker":"WKHS","cik":"0001425287","company_name":"Workhorse Group Inc.","filed_at":"2026-02-26T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.052479+00:00","generated_at":"2026-05-15T23:31:02.900070+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Motiv restates 2024 EPS on weighted share error; FY24 loss $51.6M, revenue down 58%","bullets":["Restated 2024 loss per share from $74.1 to $9.4; weighted avg shares corrected to 5.47M due to omitted preferred conversion and reverse split.","FY2024 net loss $51.6M (widened from $46.8M in 2023); revenue fell 58% to $7.0M from $16.9M.","As of Dec 31, 2024, Motiv had $6.6M cash, $76.9M current liabilities, $254.9M accumulated deficit; auditor cites substantial going-concern doubt.","Pro forma combined statements for Workhorse+Motiv filed as of Sep 30, 2025; merger closed Dec 15, 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-020513","json":"https://secwatch.observer/filing/0001213900-26-020513.json","markdown":"https://secwatch.observer/filing/0001213900-26-020513.md","text":"https://secwatch.observer/filing/0001213900-26-020513.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1425287/000121390026020513/0001213900-26-020513-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1425287/000121390026020513/ea0278289-8ka1_workhorse.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T23:31:02.900070+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"}