{"schema_version":"secwatch.filing_event.v1","accession":"0001632127-24-000117","form_type":"8-K","ticker":"CABO","cik":"0001632127","company_name":"Cable One, Inc.","filed_at":"2024-09-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:13.876653+00:00","generated_at":"2026-05-31T02:04:59.916405+00:00","sec_items":["2.02","4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Cable One to restate 2022/2023 annual and 2024 quarterly financials due to equity method error on Clearwave Fiber","bullets":["Net income overstated by $21.1M in FY2022, $42.8M in FY2023, and $19.5M in H1 2024; EPS adjusted down accordingly.","Equity method investment loss understated; cumulative adjustment reduced equity investments by $114.1M as of June 30, 2024.","Revenues, capex, operating cash flows, and Adjusted EBITDA are unaffected by the restatement.","Material weakness in internal controls over equity method accounting identified; controls not effective as of Dec 31, 2023 and subsequent periods.","Company to file Form 10-K/A and 10-Q/A amendments as soon as reasonably practicable."],"urls":{"canonical":"https://secwatch.observer/filing/0001632127-24-000117","json":"https://secwatch.observer/filing/0001632127-24-000117.json","markdown":"https://secwatch.observer/filing/0001632127-24-000117.md","text":"https://secwatch.observer/filing/0001632127-24-000117.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1632127/000163212724000117/0001632127-24-000117-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1632127/000163212724000117/cabo-20240923.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T02:04:59.916405+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"}