---
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"
generated_at: "2026-06-24T05:03:09.000014+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Legacy Housing restates Q1-Q3 2021 financials; material weaknesses cited

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 4.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001558370-22-011947
- JSON: https://secwatch.observer/filing/0001558370-22-011947.json
- Plain text: https://secwatch.observer/filing/0001558370-22-011947.txt

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