---
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"
generated_at: "2026-06-24T07:32:02.476574+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 Q1 2022 financials; net income overstated by $6.5M

## Summary
- 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.

## SEC filing metadata
- 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
- 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/1579214/000156459022026873/0001564590-22-026873-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1579214/000156459022026873/eex-8k_20220722.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001564590-22-026873
- JSON: https://secwatch.observer/filing/0001564590-22-026873.json
- Plain text: https://secwatch.observer/filing/0001564590-22-026873.txt

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