{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-22-004904","form_type":"8-K","ticker":"LEGH","cik":"0001436208","company_name":"Legacy Housing Corp","filed_at":"2022-03-31T23:59:59+00:00","discovered_at":"2026-05-14T18:04:06.469338+00:00","generated_at":"2026-06-26T11:54:12.096410+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Legacy Housing delays 2021 10-K, launches internal review of inventory valuation methods","bullets":["Internal review begun March 28 covers inventory valuation, cost expensing, prepaid inventory, and accounts payable.","Review is ongoing; completion timing cannot be estimated.","Company will not file 2021 Form 10-K by extended due date of March 31, 2022 due to the review.","After the review, company will determine if restatement of prior periods is needed."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-22-004904","json":"https://secwatch.observer/filing/0001558370-22-004904.json","markdown":"https://secwatch.observer/filing/0001558370-22-004904.md","text":"https://secwatch.observer/filing/0001558370-22-004904.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1436208/000155837022004904/0001558370-22-004904-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1436208/000155837022004904/legh-20220328x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-26T11:54:12.096410+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"}