{"schema_version":"secwatch.filing_event.v1","accession":"0001490281-24-000039","form_type":"8-K","ticker":"GRPN","cik":"0001490281","company_name":"Groupon, Inc.","filed_at":"2024-04-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.635303+00:00","generated_at":"2026-06-03T22:53:12.140425+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Groupon's Italian unit loses tax bond appeal; Q1 view above high-end","bullets":["Italian tax court denied suspension of appeal bond for €110M assessment; €21M due immediately, €48M by Oct 22, 2024.","Groupon S.r.l. cannot post bond; bank account lien imposed; pauses local voucher sales in Italy (€1M/month revenue loss).","Preliminary Q1 2024 revenue and Adjusted EBITDA expected close to or above high-end of prior guidance.","Unaudited cash at March 31, 2024: ~$158M plus ~$30M restricted cash; full-year guidance reaffirmed.","Company believes assessment without merit; plans further appeals; does not expect exposure beyond subsidiary's ~€48M assets."],"urls":{"canonical":"https://secwatch.observer/filing/0001490281-24-000039","json":"https://secwatch.observer/filing/0001490281-24-000039.json","markdown":"https://secwatch.observer/filing/0001490281-24-000039.md","text":"https://secwatch.observer/filing/0001490281-24-000039.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1490281/000149028124000039/0001490281-24-000039-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1490281/000149028124000039/grpn-20240409.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T22:53:12.140425+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"}