{"schema_version":"secwatch.filing_event.v1","accession":"0001628908-23-000149","form_type":"8-K/A","ticker":"EVH","cik":"0001628908","company_name":"Evolent Health, Inc.","filed_at":"2023-10-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.837495+00:00","generated_at":"2026-06-09T23:23:41.090240+00:00","sec_items":["9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Evolent restates Magellan Specialty Health financials for revenue recognition error","bullets":["Restatement corrects ASC 606 accounting: net accounting applied to risk-based contracts instead of gross (previously overstated revenue).","Managed care and other revenue adjusted: down $339M for nine months ended Sep 2021 (to $162.7M) and $106M for Sep 2022 (to $194.4M); net income unchanged.","Balance sheet: accounts receivable reduced by $79.7M (Dec 2021) and $33.6M (Sep 2022); medical claims payable and other medical liabilities eliminated.","Depreciation and amortization reclassified: $1.1M (2021) and $1.5M (2022) moved from D&A to direct service costs.","Restatement has no impact on income before income taxes or net income for any period."],"urls":{"canonical":"https://secwatch.observer/filing/0001628908-23-000149","json":"https://secwatch.observer/filing/0001628908-23-000149.json","markdown":"https://secwatch.observer/filing/0001628908-23-000149.md","text":"https://secwatch.observer/filing/0001628908-23-000149.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1628908/000162890823000149/0001628908-23-000149-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1628908/000162890823000149/evh-20230119.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T23:23:41.090240+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"}