{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-25-021079","form_type":"8-K","ticker":null,"cik":"0001721741","company_name":"Lazydays Holdings, Inc.","filed_at":"2025-04-30T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.467228+00:00","generated_at":"2026-05-23T02:30:55.091120+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Lazydays restates FY2024 financials; warrant liability overstatement of $16.3M","bullets":["Audit committee concluded 2024 audited financials unreliable due to error in warrant liability fair value calculation.","Error caused overstatement of warrant liabilities and loss on change in fair value by $16.3 million.","Board approved restatement on April 30, 2025; amended 10-K to be filed.","Disclosure controls remained ineffective due to unremediated material weaknesses."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-25-021079","json":"https://secwatch.observer/filing/0001628280-25-021079.json","markdown":"https://secwatch.observer/filing/0001628280-25-021079.md","text":"https://secwatch.observer/filing/0001628280-25-021079.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1721741/000162828025021079/0001628280-25-021079-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1721741/000162828025021079/gorv-20250429.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T02:30:55.091120+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":"6a12b330d4e21c9c02928c69e0f9382f93d47f2c","claim":"Lazydays Holdings, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"the Board of Directors of the Company approved a restatement of the Prior Financial Statements to correct this error","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1721741/000162828025021079/0001628280-25-021079-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"RSM US LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}