{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-22-028985","form_type":"8-K","ticker":"BBCP","cik":"0001703956","company_name":"Concrete Pumping Holdings, Inc.","filed_at":"2022-12-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:51.766026+00:00","generated_at":"2026-06-21T05:31:54.574628+00:00","sec_items":["4.02","7.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Concrete Pumping Holdings restates Q3 FY2022 financials on $2.0M payroll accrual error","bullets":["Audit Committee determined July 31, 2022 unaudited financials should no longer be relied upon.","Restatement reduces pretax income and adjusted EBITDA by $2.0M ($1.4M cost of sales, $0.6M G&A).","No impact on revenue, liquidity, assets, cash, or cash flows; FY2022 outlook unchanged.","Company plans to file amended Form 10-Q concurrently with this 8-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-22-028985","json":"https://secwatch.observer/filing/0001437749-22-028985.json","markdown":"https://secwatch.observer/filing/0001437749-22-028985.md","text":"https://secwatch.observer/filing/0001437749-22-028985.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1703956/000143774922028985/0001437749-22-028985-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1703956/000143774922028985/bbpp20221209_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T05:31:54.574628+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":[{"claim_id":"5d2db5720f06f0609e41c115ae28c6e627e8a626","claim":"Concrete Pumping Holdings, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On December 8, 2022, the Audit Committee of the Board of Directors of Concrete Pumping Holdings, Inc. (the “ Company ”) concluded that the previously issued unaudited consolidated financial statements of the Company as of and for the three and nine months ended July 31, 2022 (the “ Restated Period ”) should be restated and, therefore, should no longer be relied upon","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1703956/000143774922028985/0001437749-22-028985-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}