---
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"
generated_at: "2026-06-26T11:54:12.096410+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Legacy Housing delays 2021 10-K, launches internal review of inventory valuation methods

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001558370-22-004904
- JSON: https://secwatch.observer/filing/0001558370-22-004904.json
- Plain text: https://secwatch.observer/filing/0001558370-22-004904.txt

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