{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-22-009416","form_type":"8-K","ticker":"KD","cik":"0001867072","company_name":"Kyndryl Holdings, Inc.","filed_at":"2022-05-26T23:59:59+00:00","discovered_at":"2026-05-14T18:04:02.944836+00:00","generated_at":"2026-06-25T06:55:30.050174+00:00","sec_items":["7.01","8.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Kyndryl revises prior financials for $87M over-accrual; updates segment EBITDA allocation","bullets":["Corrected $87M over-accrual in accrued contract costs from 2012-2021; immaterial revision to 2021 Annual Report and prior periods.","Updated allocation methodologies for segment adjusted EBITDA; no change to total reported adjusted EBITDA.","Revenue $18.7B in 2021, down 4% YoY; net loss $2.3B includes $469M goodwill impairment and $627M transaction-related costs.","Adjusted EBITDA $2.1B in 2021, down 5% from $2.2B in 2020."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-22-009416","json":"https://secwatch.observer/filing/0001558370-22-009416.json","markdown":"https://secwatch.observer/filing/0001558370-22-009416.md","text":"https://secwatch.observer/filing/0001558370-22-009416.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1867072/000155837022009416/0001558370-22-009416-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1867072/000155837022009416/kd-20220526xex99d1.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-25T06:55:30.050174+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"}