---
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"
generated_at: "2026-06-21T05:31:54.574628+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Concrete Pumping Holdings restates Q3 FY2022 financials on $2.0M payroll accrual error

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.02, 7.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-22-028985
- JSON: https://secwatch.observer/filing/0001437749-22-028985.json
- Plain text: https://secwatch.observer/filing/0001437749-22-028985.txt

## Key facts
- Auditor Changes
  Concrete Pumping Holdings, Inc. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1703956/000143774922028985/0001437749-22-028985-index.htm

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