{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-042110","form_type":"8-K","ticker":"DSS","cik":"0000771999","company_name":"DSS, INC.","filed_at":"2024-10-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:11.002811+00:00","generated_at":"2026-05-30T12:00:59.900451+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"DSS restates 2023 10-K; $23.5M overstatement of deconsolidation loss, discontinued ops omitted","bullets":["Audit Committee determined 2023 10-K financials unreliable due to errors; restated via 10-K/A filed Oct 22, 2024.","Overstated loss on deconsolidation of SHRG by approx $23.5M; correct loss reduces accumulated deficit impact.","Failure to recognize discontinued operations for SHRG distribution; restatement corrects this.","Originally recorded $29.9M loss on deconsolidation; restatement reduces loss and adjusts accumulated deficit and non-controlling interest.","Restatement also impacts comparative periods and requires recognition of discontinued operations."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-042110","json":"https://secwatch.observer/filing/0001493152-24-042110.json","markdown":"https://secwatch.observer/filing/0001493152-24-042110.md","text":"https://secwatch.observer/filing/0001493152-24-042110.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/771999/000149315224042110/0001493152-24-042110-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/771999/000149315224042110/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T12:00:59.900451+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"}