{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-015964","form_type":"8-K","ticker":"FF","cik":"0001337298","company_name":"FutureFuel Corp.","filed_at":"2024-05-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.011437+00:00","generated_at":"2026-06-02T03:26:06.530429+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"FutureFuel restates cash flows for 2023; cites material weakness in internal controls","bullets":["Correction reclassifies $6.3M between operating and investing activities in H1 2023; $6.0M in Q3 2023; $2.7M in FY 2023.","Overall cash position, balance sheet, income statement, and equity are unaffected by the restatement.","Previously issued financial statements for June 30, 2023, Sept 30, 2023, and Dec 31, 2023 should no longer be relied upon.","Material weakness in internal control over financial reporting and ineffective disclosure controls identified for all three periods.","Company will file Form 10-Q/A and Form 10-K/A to correct the cash flow statements."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-015964","json":"https://secwatch.observer/filing/0001437749-24-015964.json","markdown":"https://secwatch.observer/filing/0001437749-24-015964.md","text":"https://secwatch.observer/filing/0001437749-24-015964.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1337298/000143774924015964/0001437749-24-015964-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1337298/000143774924015964/ff20240507_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T03:26:06.530429+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":"b33776ac650b2bebb3ad07b67905be4f0615b737","claim":"FutureFuel Corp. reported that prior financial statements should not be relied upon.","evidence_excerpt":"the previously issued audited Consolidated Statement of Cash Flows on Form 10-K for the year ended December 31, 2023, were materially misstated and should no longer be relied upon due to the Correction.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1337298/000143774924015964/0001437749-24-015964-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"RS M US LLP"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}