{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-22-011947","form_type":"8-K","ticker":"LEGH","cik":"0001436208","company_name":"Legacy Housing Corp","filed_at":"2022-08-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:55.759994+00:00","generated_at":"2026-06-24T05:03:09.000014+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Legacy Housing restates Q1-Q3 2021 financials; material weaknesses cited","bullets":["Retained earnings to increase by $1.7M at Mar 31, 2021 and $1.9M at Jun 30, 2021.","Net income adjustments: +$1.7M (Q1), +$0.2M (Q2), -$1.7M (Q3 2021).","Errors include over/understatement of costs in accounts payable and inventory for periods.","Management identified material weaknesses in internal control over financial reporting.","Restated financials to be included in comprehensive 10-K for year ended Dec 31, 2021."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-22-011947","json":"https://secwatch.observer/filing/0001558370-22-011947.json","markdown":"https://secwatch.observer/filing/0001558370-22-011947.md","text":"https://secwatch.observer/filing/0001558370-22-011947.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1436208/000155837022011947/0001558370-22-011947-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1436208/000155837022011947/legh-20220803x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-24T05:03:09.000014+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"}