{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-033661","form_type":"8-K/A","ticker":"WKHS","cik":"0001425287","company_name":"Workhorse Group Inc.","filed_at":"2026-03-24T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.052673+00:00","generated_at":"2026-05-15T09:11:16.901955+00:00","sec_items":["9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Workhorse files amended 8-K with Motiv Power Systems audited restated financials; going concern noted","bullets":["Motiv Power Systems net loss of $51.6M for 2024, revenues $7.0M vs $16.9M in 2023 (down 58%).","Accumulated deficit of $254.9M; $38.2M cash used in operations during 2024; $6.6M cash at year-end.","Auditors express substantial doubt about Motiv's ability to continue as a going concern.","Restatement corrects per-share data for reverse stock split and preferred conversion; net loss unchanged.","2023 net loss restated at $57.4M (attributable to common); $51.6M in 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-033661","json":"https://secwatch.observer/filing/0001213900-26-033661.json","markdown":"https://secwatch.observer/filing/0001213900-26-033661.md","text":"https://secwatch.observer/filing/0001213900-26-033661.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1425287/000121390026033661/0001213900-26-033661-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1425287/000121390026033661/ea0281147-8ka2_workhorse.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T09:11:16.901955+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"}