{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-22-009483","form_type":"8-K/A","ticker":"KD","cik":"0001867072","company_name":"Kyndryl Holdings, Inc.","filed_at":"2022-05-27T23:59:59+00:00","discovered_at":"2026-05-14T18:04:02.944254+00:00","generated_at":"2026-06-25T06:27:47.525409+00:00","sec_items":["9.01","7.01","8.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Kyndryl revises 2021 10-K for $87M joint-venture over-accrual, segment recast","bullets":["$87M over-accrual in accrued contract costs for consolidated joint venture in Principal Markets segment; built up before IBM separation.","Error immaterial to any prior annual/period; correction significant to Q1 2022 three-month results.","Revising 2021 10-K: MD&A, Financial Statements; recast segment adjusted EBITDA due to updated allocation methodologies.","Recast segment adjusted EBITDA data for FY 2020 and FY 2021, and interim periods posted on website."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-22-009483","json":"https://secwatch.observer/filing/0001558370-22-009483.json","markdown":"https://secwatch.observer/filing/0001558370-22-009483.md","text":"https://secwatch.observer/filing/0001558370-22-009483.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1867072/000155837022009483/0001558370-22-009483-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1867072/000155837022009483/kd-20220526x8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-25T06:27:47.525409+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"}