{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-002227","form_type":"8-K","ticker":"PLNH","cik":"0001813452","company_name":"Planet 13 Holdings Inc.","filed_at":"2024-01-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.640774+00:00","generated_at":"2026-06-06T16:40:38.553566+00:00","sec_items":["4.02","8.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Planet 13 restates 2021-2023 financials after $22M believed misappropriated by investment advisor","bullets":["Believed misappropriation of ~US$22.0M of company funds held by El Capitan Advisors, Inc.","Restatement covers audited FY 2021 & 2022 and unaudited Q1-Q3 2023 financials.","Expects to decrease cash by ~US$16.5M for 2022, impacting net income, EPS, and taxes.","Q3 2023 10-Q will also reflect ~US$5.5M restricted cash adjustment.","Company will file amended reports and review internal controls over financial reporting."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-002227","json":"https://secwatch.observer/filing/0001437749-24-002227.json","markdown":"https://secwatch.observer/filing/0001437749-24-002227.md","text":"https://secwatch.observer/filing/0001437749-24-002227.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1813452/000143774924002227/0001437749-24-002227-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1813452/000143774924002227/plnh20240125_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T16:40:38.553566+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"}