{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-24-019073","form_type":"8-K","ticker":null,"cik":"0001828811","company_name":"Li-Cycle Holdings Corp.","filed_at":"2024-04-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:20.477674+00:00","generated_at":"2026-06-03T05:43:24.712986+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"regulatory","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Li-Cycle loses foreign private issuer status; restates 2023 quarter financials to US GAAP","bullets":["Effective Jan 1, 2024, Li-Cycle must file as U.S. domestic issuer (10-K, 10-Q, 8-K) and use US GAAP.","Restated Q1 2023 financials (US GAAP): revenue $3.6M (down from $8.0M YoY), net loss $36.5M (from $9.8M).","Restated Q2 and Q3 2023 financials also filed; no change in underlying operations or cash flows.","Cash and equivalents $409.2M as of March 31, 2023; no new business updates provided."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-24-019073","json":"https://secwatch.observer/filing/0001628280-24-019073.json","markdown":"https://secwatch.observer/filing/0001628280-24-019073.md","text":"https://secwatch.observer/filing/0001628280-24-019073.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1828811/000162828024019073/0001628280-24-019073-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1828811/000162828024019073/licy-20240429.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T05:43:24.712986+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":"761d9932f297884fc80528574654a4a507b7affa","claim":"Li-Cycle Holdings Corp. reported the three months ended March 31, 2022 results: revenue 8.0, net income (9.8), EPS $ (0.06).","evidence_excerpt":"For the three months ended March 31, 2023 For the three months ended March 31, 2022 Revenue Product revenue $ 3.1 $ 7.7 Recycling service revenue 0.5 0.3 Total revenue 3.6 8.0 Cost of sales Cost of sales - Product revenue (19.1) (8.5) Cost of sales - Recycling service revenue — — Total cost of sales (19.1) (8.5) Selling, general and administrative expense (22.7) (20.2) Research and development (0.9) (0.6) Loss from operations $ (39.1) $ (21.3) Other income (expense) Interest income 5.0 0.2 Interest expense (1.1) (3.4) Foreign exchange loss (0.5) (0.2) Fair value gain (loss) on financial instruments (0.7) 14.9 $ 2.7 $ 11.5 Net loss before taxes $ (36.4) $ (9.8) Income tax (0.1) — Net loss and comprehensive loss $ (36.5) $ (9.8) Net loss and comprehensive loss attributable to Shareholders of Li-Cycle Holdings Corp. (36.5) (9.8) Non-controlling interest — — Net loss and comprehensive loss $ (36.5) $ (9.8) Loss per common share - basic and diluted $ (0.21) $ (0.06)","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1828811/000162828024019073/0001628280-24-019073-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the three months ended March 31, 2022"},{"label":"Revenue","value":"8.0"},{"label":"Net income","value":"(9.8)"},{"label":"EPS","value":"$ (0.06)"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"b18e3e07efcf2681b4134fe481da472b486e469a","claim":"Li-Cycle Holdings Corp. reported the three months ended March 31, 2023 results: revenue 3.6, net income (36.5), EPS $ (0.21).","evidence_excerpt":"For the three months ended March 31, 2023 For the three months ended March 31, 2022 Revenue Product revenue $ 3.1 $ 7.7 Recycling service revenue 0.5 0.3 Total revenue 3.6 8.0 Cost of sales Cost of sales - Product revenue (19.1) (8.5) Cost of sales - Recycling service revenue — — Total cost of sales (19.1) (8.5) Selling, general and administrative expense (22.7) (20.2) Research and development (0.9) (0.6) Loss from operations $ (39.1) $ (21.3) Other income (expense) Interest income 5.0 0.2 Interest expense (1.1) (3.4) Foreign exchange loss (0.5) (0.2) Fair value gain (loss) on financial instruments (0.7) 14.9 $ 2.7 $ 11.5 Net loss before taxes $ (36.4) $ (9.8) Income tax (0.1) — Net loss and comprehensive loss $ (36.5) $ (9.8) Net loss and comprehensive loss attributable to Shareholders of Li-Cycle Holdings Corp. (36.5) (9.8) Non-controlling interest — — Net loss and comprehensive loss $ (36.5) $ (9.8) Loss per common share - basic and diluted $ (0.21) $ (0.06)","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1828811/000162828024019073/0001628280-24-019073-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the three months ended March 31, 2023"},{"label":"Revenue","value":"3.6"},{"label":"Net income","value":"(36.5)"},{"label":"EPS","value":"$ (0.21)"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}