{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-22-033237","form_type":"8-K","ticker":"VVOS","cik":"0001716166","company_name":"Vivos Therapeutics, Inc.","filed_at":"2022-11-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:51.856546+00:00","generated_at":"2026-06-21T14:12:58.543347+00:00","sec_items":["2.02","4.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Vivos to restate Q1 2022 revenue up ~$200k; no prior annual restatements needed","bullets":["Revenue recognition error found under ASC 606; Q1 2022 revenue will increase by ~$0.2M, net loss decreases same amount.","No restatement required for audited fiscal years 2019-2021; no cash flow impact from corrections.","Company expects to file restated Q1 10-Q shortly and Q2/Q3 2022 10-Qs by Dec 31, 2022.","Additional material weakness in internal controls over revenue recognition identified as of March 31, 2022."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-22-033237","json":"https://secwatch.observer/filing/0001493152-22-033237.json","markdown":"https://secwatch.observer/filing/0001493152-22-033237.md","text":"https://secwatch.observer/filing/0001493152-22-033237.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1716166/000149315222033237/0001493152-22-033237-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1716166/000149315222033237/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T14:12:58.543347+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":"fb18b638db168e02bb3b94ef94b5883ad8f57bd0","claim":"Vivos Therapeutics, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"the Company’s previously issued unaudited interim consolidated financial statements for the Restated Period included in its Quarterly Report on Form 10-Q for the Restated Period, as originally filed with the Securities and Exchange Commission on May 16, 2022, should no longer be relied upon.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1716166/000149315222033237/0001493152-22-033237-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"}