{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-23-012930","form_type":"8-K","ticker":"PED","cik":"0001141197","company_name":"PEDEVCO CORP","filed_at":"2023-10-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.338793+00:00","generated_at":"2026-06-09T23:05:37.379273+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.72,"calibrated_materiality_score":0.72,"confidence":"high","headline":"PEDEVCO restates Q2 2023 financials due to revenue overstatement from third-party operator errors","bullets":["Audit Committee determined Q2 2023 10-Q should no longer be relied upon due to accounting errors.","Errors in revenue accrual estimates for 14 third-party operated wells caused overstatement of net revenue.","Misstatements also affect oil, NGL, gas production, sales costs, severance taxes, and depletion for Q2 and H1 2023.","No misconduct involved; restatement will include disclosure of material weakness in internal controls.","Company intends to file amended Q2 2023 10-Q as soon as practicable."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-23-012930","json":"https://secwatch.observer/filing/0001654954-23-012930.json","markdown":"https://secwatch.observer/filing/0001654954-23-012930.md","text":"https://secwatch.observer/filing/0001654954-23-012930.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1141197/000165495423012930/0001654954-23-012930-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1141197/000165495423012930/ped_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T23:05:37.379273+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"}