---
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"
generated_at: "2026-06-02T03:26:06.530429+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# FutureFuel restates cash flows for 2023; cites material weakness in internal controls

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-24-015964
- JSON: https://secwatch.observer/filing/0001437749-24-015964.json
- Plain text: https://secwatch.observer/filing/0001437749-24-015964.txt

## Key facts
- Auditor Changes
  FutureFuel Corp. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  - Auditor: RS M US LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1337298/000143774924015964/0001437749-24-015964-index.htm

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