{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-24-006097","form_type":"8-K","ticker":"NROM","cik":"0000709005","company_name":"NOBLE ROMANS INC","filed_at":"2024-05-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.732635+00:00","generated_at":"2026-06-02T02:55:43.918714+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Noble Roman's restates FY2022 financials; accounts payable understated by $1.16M","bullets":["Previously issued 2022 financial statements should no longer be relied upon due to prior-period error.","Accounts payable restated from $650,582 to $1,807,035; accumulated deficit from ($22,953,074) to ($24,109,527).","Error originated in years prior to 2020 and was carried forward; also affects interest expense allocation.","Management concluded the error resulted from material weaknesses in internal control over financial reporting.","Restated financials will be included in the 2023 10-K, to be filed as soon as practicable."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-24-006097","json":"https://secwatch.observer/filing/0001654954-24-006097.json","markdown":"https://secwatch.observer/filing/0001654954-24-006097.md","text":"https://secwatch.observer/filing/0001654954-24-006097.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/709005/000165495424006097/0001654954-24-006097-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/709005/000165495424006097/nrom_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T02:55:43.918714+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":[{"claim_id":"3c534afa41c1d25f770e62bdbd49e94d25b3ac77","claim":"NOBLE ROMANS INC reported that prior financial statements should not be relied upon.","evidence_excerpt":"On May 8, 2024, management of Noble Roman’s, Inc. (the “Company”) and Assurance Dimensions, its registered independent public accounting firm, agreed that the Company’s previously issued financial statements in its Annual Report on Form 10-K for the year ended December 31, 2022 (the “Prior Statements”) should be restated to correct an error from prior periods that was reflected in the opening balance sheet for that year. Accordingly, the Prior Statements should no longer be relied upon.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/709005/000165495424006097/0001654954-24-006097-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"Assurance Dimensions"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}