{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-011243","form_type":"8-K","ticker":"MAMO","cik":"0001952853","company_name":"Massimo Group","filed_at":"2025-05-16T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.554100+00:00","generated_at":"2026-05-21T03:44:13.110043+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Massimo Group will restate FY2024 financials; sales down $1.9M, net income down $1.4M","bullets":["Audit committee concluded FY2024 financials should no longer be relied upon due to misstatements.","Restatement reduces sales by ~$1.9M and net income by ~$1.4M from underestimated holiday promotion markdowns.","Material weakness in internal controls identified; disclosure controls not effective as of Dec 31, 2024 and Mar 31, 2025.","Company plans to file amended 10-K (Amended 2024 Annual Report) to correct the errors."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-011243","json":"https://secwatch.observer/filing/0001641172-25-011243.json","markdown":"https://secwatch.observer/filing/0001641172-25-011243.md","text":"https://secwatch.observer/filing/0001641172-25-011243.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1952853/000164117225011243/0001641172-25-011243-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1952853/000164117225011243/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-21T03:44:13.110043+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"}