secwatch.observer — SEC 8-K summary
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Issuer:     Vivos Therapeutics, Inc. (VVOS)
CIK:        0001716166
Form:       8-K
Filed at:   2022-11-22T23:59:59+00:00
Accession:  0001493152-22-033237
Event type: other_material
Sentiment:  neutral
Materiality: 0.60
Item codes: 2.02, 4.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Vivos to restate Q1 2022 revenue up ~$200k; no prior annual restatements needed
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- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1716166/000149315222033237/0001493152-22-033237-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1716166/000149315222033237/form8-k.htm
  HTML page:      https://secwatch.observer/filing/0001493152-22-033237

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