{"schema_version":"secwatch.filing_event.v1","accession":"0001564590-22-026873","form_type":"8-K","ticker":"EEX","cik":"0001579214","company_name":"Emerald Holding, Inc.","filed_at":"2022-07-28T23:59:59+00:00","discovered_at":"2026-05-14T18:03:56.234609+00:00","generated_at":"2026-06-24T07:32:02.476574+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 Q1 2022 financials; net income overstated by $6.5M","bullets":["Net income overstated $6.5M due to failure to accrue $5.1M liability for insurance proceeds payable to third party.","Previously issued Q1 2022 financial statements should no longer be relied upon; amendment to be filed.","Additional material weakness: control activities for payment obligations upon insurance claim recognition did not operate as designed.","Immaterial $1.6M error in 2021 also to be corrected in balance sheet revision."],"urls":{"canonical":"https://secwatch.observer/filing/0001564590-22-026873","json":"https://secwatch.observer/filing/0001564590-22-026873.json","markdown":"https://secwatch.observer/filing/0001564590-22-026873.md","text":"https://secwatch.observer/filing/0001564590-22-026873.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1579214/000156459022026873/0001564590-22-026873-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1579214/000156459022026873/eex-8k_20220722.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-24T07:32:02.476574+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"}