{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-23-004729","form_type":"8-K","ticker":"RH","cik":"0001528849","company_name":"RH","filed_at":"2023-03-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.403045+00:00","generated_at":"2026-06-17T14:49:38.352134+00:00","sec_items":["4.02","2.02","7.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"RH restates FY22 Q1-Q3 EPS on share count error; adjusted EPS also revised after SEC review","bullets":["Q1 FY22 basic EPS restated to $8.88 from $15.34; diluted EPS to $7.22 from $12.16.","Q2 basic EPS restated to $5.00 from $5.95; Q3 diluted EPS unchanged at $3.78 but share count adjusted.","Non-GAAP adjusted tax rate changed from 0% to projected rates (Q1 14.8%, Q2 24.3%, Q3 24.9%), reducing adjusted net income by $120.8M over nine months.","Restatements stem from SEC comment letter review; no changes to revenue, gross profit, operating income, or cash flows."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-23-004729","json":"https://secwatch.observer/filing/0001558370-23-004729.json","markdown":"https://secwatch.observer/filing/0001558370-23-004729.md","text":"https://secwatch.observer/filing/0001558370-23-004729.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1528849/000155837023004729/0001558370-23-004729-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1528849/000155837023004729/rh-20230327x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T14:49:38.352134+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":"65e8183164dadbd906b4899dc0dae3c9d85436b0","claim":"RH reported THREE MONTHS ENDED JULY 30, 2022 results: net income 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fiscal 2022 reflect this presentation of the completed restatements as well as the Updated Non-GAAP Adjusted Net Income Information and adjusted diluted net income per share results as supplemental information.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1528849/000155837023004729/0001558370-23-004729-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"NINE MONTHS ENDED OCTOBER 29, 2022"},{"label":"Net income","value":"$421,746"},{"label":"EPS","value":"$15.65"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"8c8319be924f189d330cc68b67a557a9a034af87","claim":"RH reported THREE MONTHS ENDED OCTOBER 29, 2022 results: net income $98,760, EPS $3.78.","evidence_excerpt":"The following updated tables for the first through third quarters of fiscal 2022 reflect this presentation of the completed restatements as well as the Updated Non-GAAP Adjusted Net Income Information and adjusted diluted net income per share results as supplemental information.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1528849/000155837023004729/0001558370-23-004729-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"THREE MONTHS ENDED OCTOBER 29, 2022"},{"label":"Net income","value":"$98,760"},{"label":"EPS","value":"$3.78"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"d3c0b327478713c3e84effe0b8402abe71b60f21","claim":"RH reported THREE MONTHS ENDED APRIL 30, 2022 results: net income $200,711, EPS $7.22.","evidence_excerpt":"The following updated tables for the first through third quarters of fiscal 2022 reflect this presentation of the completed restatements as well as the Updated Non-GAAP Adjusted Net Income Information and adjusted diluted net income per share results as supplemental information.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1528849/000155837023004729/0001558370-23-004729-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"THREE MONTHS ENDED APRIL 30, 2022"},{"label":"Net income","value":"$200,711"},{"label":"EPS","value":"$7.22"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"fc16e55cc1eae9d4f08125ac7f4b975fb34bfcb5","claim":"RH reported SIX MONTHS ENDED JULY 30, 2022 results: net income $322,986, EPS $11.80.","evidence_excerpt":"The following updated tables for the first through third quarters of fiscal 2022 reflect this presentation of the completed restatements as well as the Updated Non-GAAP Adjusted Net Income Information and adjusted diluted net income per share results as supplemental information.","evidence_source":"SEC 8-K Item 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Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}