{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-24-002493","form_type":"8-K","ticker":null,"cik":"0001643301","company_name":"Avenir Wellness Solutions, Inc.","filed_at":"2024-05-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.395549+00:00","generated_at":"2026-06-03T00:35:41.196882+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Avenir Wellness restates FY2021 and Q2 2022 financials due to EPS calculation error","bullets":["Audit Committee determined non-reliance on financial statements for year ended Dec 31, 2021 and Q2 2021 and Q2 2022.","Error from spreadsheet formula incorrectly calculated weighted average shares outstanding, overstating reported loss per share.","Initially deemed immaterial but now deemed material; restated financial statements to be filed via amendments.","Company requested auditor letter to SEC agreeing with the disclosure; response expected within two business days."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-24-002493","json":"https://secwatch.observer/filing/0001477932-24-002493.json","markdown":"https://secwatch.observer/filing/0001477932-24-002493.md","text":"https://secwatch.observer/filing/0001477932-24-002493.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1643301/000147793224002493/0001477932-24-002493-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1643301/000147793224002493/avrw_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T00:35:41.196882+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":"fa1e1721e1cd0f7f68f0b17733de0573729159d8","claim":"Avenir Wellness Solutions, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On May 2, 2024, the Audit Committee of the Board of Directors of Avenir Wellness Solutions, Inc. (the “Company”), based on the recommendation of management and after consultation with the Company’s independent registered public accounting firm, determined that the Company will restate certain of its previously issued financial statements.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1643301/000147793224002493/0001477932-24-002493-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}