---
schema_version: "secwatch.filing_event.v1"
accession: "0001558370-23-004726"
form_type: "8-K/A"
ticker: "RH"
cik: "0001528849"
company_name: "RH"
filed_at: "2023-03-27T23:59:59+00:00"
generated_at: "2026-06-17T14:48:59.567710+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# RH restates Q3 2022 GAAP EPS to $3.78 diluted; non-GAAP tax rate modified

## Summary
- Restatement limited to GAAP basic/diluted EPS calculation; revenue, gross profit, and operating income unchanged.
- Corrected diluted EPS for Q3 2022: $3.78; basic EPS: $4.17; net income $98.8M.
- Modified non-GAAP adjusted tax rate changes adjusted net income and adjusted EPS for Q3 and nine months 2022.
- Restatement also affects Q1 and Q2 2022 interim periods; amended 10-Qs filed March 27, 2023.
- Weighted-average diluted shares for Q3 2022 restated to 26.1 million (vs. prior period?)

## SEC filing metadata
- accession: 0001558370-23-004726
- form_type: 8-K/A
- ticker: RH
- cik: 0001528849
- company_name: RH
- filed_at: 2023-03-27T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.02, 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1528849/000155837023004726/0001558370-23-004726-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1528849/000155837023004726/rh-20221208x8ka.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001558370-23-004726
- JSON: https://secwatch.observer/filing/0001558370-23-004726.json
- Plain text: https://secwatch.observer/filing/0001558370-23-004726.txt

## Key facts
- Earnings Releases
  RH reported financial results for third quarter ended October 29, 2022.
  - Period: third quarter ended October 29, 2022
  - Result: reported results
  source text: Item 2.02. Results of Operations and Financial Condition. On December 8, 2022, the Company issued the Original 8-K announcing the Company’s financial results for the third quarter ended October 29, 2022. On March 27, 2023, the Company amended it previously reported financial results for the third quarter ended October 29, 2022.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1528849/000155837023004726/0001558370-23-004726-index.htm

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