{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-23-000847","form_type":"8-K","ticker":"RH","cik":"0001528849","company_name":"RH","filed_at":"2023-02-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.402745+00:00","generated_at":"2026-06-20T00:59:32.450531+00:00","sec_items":["2.02","4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"RH restates prior quarterly EPS due to debt extinguishment accounting error; updates FY2022 guidance","bullets":["Restating Q1-Q3 FY2022 EPS: basic EPS corrected from $15.34 to $8.88 (Q1), $5.95 to $5.00 (Q2), $25.07 to $17.88 (Q3).","Diluted EPS corrected from $12.16 to $7.22 (Q1), $5.37 to $4.54 (Q2), $21.70 to $15.65 (Q3). Net income unchanged.","Identified material weakness in internal controls over financial reporting; disclosure controls also ineffective.","FY2022 guidance: revenue growth at lower end of prior (3.5%-4.5%) decline; adjusted operating margin toward high end of 21.5%-22.0%.","Non-GAAP adjusted effective tax rate to increase above 0%, reducing previously reported adjusted diluted EPS."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-23-000847","json":"https://secwatch.observer/filing/0001558370-23-000847.json","markdown":"https://secwatch.observer/filing/0001558370-23-000847.md","text":"https://secwatch.observer/filing/0001558370-23-000847.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1528849/000155837023000847/0001558370-23-000847-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1528849/000155837023000847/rh-20230201x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T00:59:32.450531+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":[{"claim_id":"58bd0364dc0bf3b7b5270fe44aba3f1056fb61b5","claim":"RH updated its fiscal 2022 guidance (reaffirmed).","evidence_excerpt":"we are updating our fiscal 2022 outlook by confirming that we now expect fiscal 2022 revenue growth at the lower end of the prior range of (3.5%) to (4.5%) and adjusted operating margin toward the higher end of the prior range of 21.5% to 22.0%.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1528849/000155837023000847/0001558370-23-000847-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fiscal 2022"},{"label":"Guidance","value":"reaffirmed"},{"label":"Result","value":"guidance update"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}