{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-24-002550","form_type":"8-K/A","ticker":null,"cik":"0001643301","company_name":"Avenir Wellness Solutions, Inc.","filed_at":"2024-05-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.395288+00:00","generated_at":"2026-06-02T18:48:22.845194+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Avenir Wellness restates FY2021, Q2 2021, Q2 2022 financials over EPS errors","bullets":["Restates year ended Dec 31, 2021, Q2 2021, and Q2 2022 due to material EPS errors.","Spreadsheet formula error miscalculated weighted average shares, overstating loss per share.","Initially deemed immaterial; Audit Committee later concluded errors are material.","Amendment filed to correct non-reliance disclosure; no accountant letter required."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-24-002550","json":"https://secwatch.observer/filing/0001477932-24-002550.json","markdown":"https://secwatch.observer/filing/0001477932-24-002550.md","text":"https://secwatch.observer/filing/0001477932-24-002550.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1643301/000147793224002550/0001477932-24-002550-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1643301/000147793224002550/avrw_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T18:48:22.845194+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":"7334a85f835b205f7e0d09a8882d77dbb336507c","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/1643301/000147793224002550/0001477932-24-002550-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"}