---
schema_version: "secwatch.filing_event.v1"
accession: "0001654954-22-005068"
form_type: "8-K"
ticker: "ZIVO"
cik: "0001101026"
company_name: "Zivo Bioscience, Inc."
filed_at: "2022-04-15T23:59:59+00:00"
generated_at: "2026-06-26T07:04:45.309133+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Zivo Bioscience restates Q3 2021 financials; delays 2021 10-K filing

## Summary
- Error in accounting for License Co-Development Participation Agreements; restates net loss for Q3 2021 from -$1.93M to -$1.58M.
- Deferred R&D obligation restated to $1.68M; total current liabilities reduced by $350K.
- Concluded internal controls over financial reporting were ineffective; material weakness disclosed.
- Company expects to file amended 10-Q and 10-K after restatement; filed NT 10-K on March 31, 2022.
- Restatement reduces accumulated deficit by $350K to ~$104.7M as of Sep 30, 2021.

## SEC filing metadata
- accession: 0001654954-22-005068
- form_type: 8-K
- ticker: ZIVO
- cik: 0001101026
- company_name: Zivo Bioscience, Inc.
- filed_at: 2022-04-15T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1101026/000165495422005068/0001654954-22-005068-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1101026/000165495422005068/zivo_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-22-005068
- JSON: https://secwatch.observer/filing/0001654954-22-005068.json
- Plain text: https://secwatch.observer/filing/0001654954-22-005068.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.