{"schema_version":"secwatch.filing_event.v1","accession":"0001475115-23-000036","form_type":"8-K","ticker":null,"cik":"0001475115","company_name":"Eventbrite, Inc.","filed_at":"2023-02-28T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.154041+00:00","generated_at":"2026-06-18T21:50:08.473544+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":"Eventbrite restates Q2 and Q3 2022 cash flows; material weakness in controls","bullets":["Non-reliance on unaudited financials for periods ended June 30, 2022 and September 30, 2022.","Error in presentation of unrealized foreign currency gains/losses on creator cash balances.","Restatement increased operating cash flow by $11.7M (6 months) and $25.2M (9 months).","No impact on previously reported net loss, financial position, or net change in cash.","Material weakness in internal control over financial reporting identified."],"urls":{"canonical":"https://secwatch.observer/filing/0001475115-23-000036","json":"https://secwatch.observer/filing/0001475115-23-000036.json","markdown":"https://secwatch.observer/filing/0001475115-23-000036.md","text":"https://secwatch.observer/filing/0001475115-23-000036.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1475115/000147511523000036/0001475115-23-000036-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1475115/000147511523000036/eb-20230227.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-18T21:50:08.473544+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":"06da40711e44b8df414e61383c4ade092bbddacf","claim":"Eventbrite, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On February 27, 2023, the Audit Committee (the \"Audit Committee\") of the Board, after discussion with management, determined that the Company's unaudited condensed consolidated financial statements for the quarterly periods ended June 30, 2022 and September 30, 2022 as included in the previously filed Quarterly Reports on Form 10-Q for the quarterly periods ended June 30, 2022 and September 30, 2022, respectively, should be restated and no longer be relied upon","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1475115/000147511523000036/0001475115-23-000036-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}