{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-019086","form_type":"8-K","ticker":"GROW","cik":"0000754811","company_name":"U S GLOBAL INVESTORS INC","filed_at":"2026-06-01T23:15:19+00:00","discovered_at":"2026-06-02T10:10:00.237587+00:00","generated_at":"2026-06-02T10:16:16.315088+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"U.S. Global Investors restates Q3 FY2026 EPS; error overstated EPS by $0.02","bullets":["Non-reliance on previously issued Q3 FY2026 financials due to weighted-average share calculation error.","Error understated shares by 702,484 (Q3) and 230,743 (9M), overstating EPS by $0.02 and $0.01.","Corrected Q3 basic/diluted EPS is $0.21; no impact on net income, revenue, or cash flows.","Material weakness in internal control identified; remedial measures being implemented.","Company intends to file Form 10-Q/A to restate affected disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-019086","json":"https://secwatch.observer/filing/0001437749-26-019086.json","markdown":"https://secwatch.observer/filing/0001437749-26-019086.md","text":"https://secwatch.observer/filing/0001437749-26-019086.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/754811/000143774926019086/0001437749-26-019086-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/754811/000143774926019086/usglobal20260601_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T10:16:16.315088+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"}