{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-25-003328","form_type":"8-K","ticker":"GORO","cik":"0001160791","company_name":"GOLD RESOURCE CORP","filed_at":"2025-03-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:03.057597+00:00","generated_at":"2026-05-24T09:45:34.068694+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Gold Resource Corp restates financials for 2022-2024 due to streaming liability accounting errors","bullets":["Board concluded on March 14, 2025 that prior financial statements for years ended Dec 31, 2023 and 2022 should no longer be relied upon.","Errors identified in streaming liabilities related to Back Forty Advance Exploration Project and Osisko Bermuda Limited.","Errors understated streaming liabilities and net loss for periods including quarters ended March, June, September 2024 and 2023.","Non-cash errors stemmed from misapplication of ASC 606 and incorrect interest calculation in streaming liability models.","Company identified a material weakness in internal control over financial reporting and is implementing remediation plans."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-25-003328","json":"https://secwatch.observer/filing/0001558370-25-003328.json","markdown":"https://secwatch.observer/filing/0001558370-25-003328.md","text":"https://secwatch.observer/filing/0001558370-25-003328.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1160791/000155837025003328/0001558370-25-003328-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1160791/000155837025003328/goro-20250319x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud","generated_at":"2026-05-24T09:45:34.068694+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":"b786645f4ebae6d35094055a57858ad8955f6766","claim":"GOLD RESOURCE CORP reported that prior financial statements should not be relied upon.","evidence_excerpt":"the Board of Directors of the Company, upon the recommendation of its Audit Committee and following discussions with management, concluded that the errors discussed herein were material. As a result, the following previously issued financial statements of the Company should no longer be relied upon","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1160791/000155837025003328/0001558370-25-003328-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"BDO USA, P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}