{"schema_version":"secwatch.filing_event.v1","accession":"0001564590-21-053027","form_type":"8-K","ticker":"EEX","cik":"0001579214","company_name":"Emerald Holding, Inc.","filed_at":"2021-11-01T23:59:59+00:00","discovered_at":"2026-05-14T18:04:13.123412+00:00","generated_at":"2026-06-28T15:43:59.073269+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Emerald Holding restates financials; material weakness in internal controls over preferred stock accounting","bullets":["2020 annual and Q1-Q3 2020, Q1-Q2 2021 financials no longer reliable due to Series A Preferred Stock misclassification as permanent equity.","Restatement reclassifies Series A Preferred Stock as temporary equity, overstating stockholders' equity and understating temporary equity.","Non-cash, non-operating correction; no impact on cash position, operating expenses, or cash flows.","Material weakness identified: controls over evaluation of preferred stock terms and conditions were not effective.","Company plans to file amended 10-K/10-Qs as soon as practicable."],"urls":{"canonical":"https://secwatch.observer/filing/0001564590-21-053027","json":"https://secwatch.observer/filing/0001564590-21-053027.json","markdown":"https://secwatch.observer/filing/0001564590-21-053027.md","text":"https://secwatch.observer/filing/0001564590-21-053027.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1579214/000156459021053027/0001564590-21-053027-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1579214/000156459021053027/eex-8k_20211101.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-28T15:43:59.073269+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}