---
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"
generated_at: "2026-06-28T15:43:59.073269+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Emerald Holding restates financials; material weakness in internal controls over preferred stock accounting

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.02
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001564590-21-053027
- JSON: https://secwatch.observer/filing/0001564590-21-053027.json
- Plain text: https://secwatch.observer/filing/0001564590-21-053027.txt

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