---
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"
generated_at: "2026-05-30T12:00:59.900451+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# DSS restates 2023 10-K; $23.5M overstatement of deconsolidation loss, discontinued ops omitted

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 4.02
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-042110
- JSON: https://secwatch.observer/filing/0001493152-24-042110.json
- Plain text: https://secwatch.observer/filing/0001493152-24-042110.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.