{"schema_version":"secwatch.filing_event.v1","accession":"0001304492-22-000005","form_type":"8-K","ticker":"ATEX","cik":"0001304492","company_name":"Anterix Inc.","filed_at":"2022-02-03T23:59:59+00:00","discovered_at":"2026-05-14T18:04:05.846830+00:00","generated_at":"2026-06-27T11:34:04.787381+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Anterix restates Q2 FY22 financials; excludes $10.2M gain on license exchange","bullets":["Audit Committee determined prior Q2 FY22 financials should no longer be relied upon due to omitted $10.2M gain on non-monetary license exchange.","Company incorrectly excluded gain from narrowband-to-broadband license swap approved by FCC in August 2021.","Restatement does not affect operating revenues or expenses; net impact is material to reported financials.","Material weakness identified in internal controls over intangible asset transactions; remediation plan underway.","Amended 10-Q/A filed same day as this 8-K to correct the error."],"urls":{"canonical":"https://secwatch.observer/filing/0001304492-22-000005","json":"https://secwatch.observer/filing/0001304492-22-000005.json","markdown":"https://secwatch.observer/filing/0001304492-22-000005.md","text":"https://secwatch.observer/filing/0001304492-22-000005.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1304492/000130449222000005/0001304492-22-000005-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1304492/000130449222000005/atex-20220201x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T11:34:04.787381+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"}