{"schema_version":"secwatch.filing_event.v1","accession":"0001490281-23-000025","form_type":"8-K/A","ticker":"GRPN","cik":"0001490281","company_name":"Groupon, Inc.","filed_at":"2023-03-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.218740+00:00","generated_at":"2026-06-17T21:15:32.155269+00:00","sec_items":["2.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Groupon amends 8-K to correct non-GAAP SG&A reconciliation for FY2019 and FY2022","bullets":["Corrected non-GAAP SG&A for FY2019: $662,251k (from GAAP $806,945k), adjustments $144,694k.","Corrected non-GAAP SG&A for FY2022: $422,709k (from GAAP $481,375k), adjustments $58,666k.","No other changes to original March 16, 2023 earnings release or financial results.","Correction pertains to stock-based compensation and D&A allocations within SG&A line only."],"urls":{"canonical":"https://secwatch.observer/filing/0001490281-23-000025","json":"https://secwatch.observer/filing/0001490281-23-000025.json","markdown":"https://secwatch.observer/filing/0001490281-23-000025.md","text":"https://secwatch.observer/filing/0001490281-23-000025.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1490281/000149028123000025/0001490281-23-000025-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1490281/000149028123000025/grpn-20230316.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T21:15:32.155269+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":"a00bb0a57cb58a388fc926cbe4f53b5b71c866d6","claim":"Groupon, Inc. reported financial results for fiscal quarter ended December 31, 2022.","evidence_excerpt":"On March 16, 2023, the Company issued a press release announcing its financial results for its fiscal quarter ended December 31, 2022","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1490281/000149028123000025/0001490281-23-000025-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fiscal quarter ended December 31, 2022"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}