{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-24-007190","form_type":"8-K","ticker":"CDIX","cik":"0000811222","company_name":"Cardiff Lexington Corp","filed_at":"2024-10-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:11.069194+00:00","generated_at":"2026-05-30T13:30:37.483830+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Cardiff Lexington restates Q1 and Q2 2024 financials due to credit loss classification errors","bullets":["Board determined Q1 & Q2 2024 financial statements and prior-year comparatives should no longer be relied upon.","Credit loss expense of $339,834 for Q1 2024 will be reclassified to net revenue as variable consideration.","For six months ended June 30, 2024, $1,199,155 credit loss expense reclassified; allowance adjustment of $122,190 reversed.","Company will file amended 10-Qs to restate the affected periods.","Former auditor Grassi & Co. discussed the material errors with the Audit Committee."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-24-007190","json":"https://secwatch.observer/filing/0001683168-24-007190.json","markdown":"https://secwatch.observer/filing/0001683168-24-007190.md","text":"https://secwatch.observer/filing/0001683168-24-007190.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/811222/000168316824007190/0001683168-24-007190-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/811222/000168316824007190/cardiff_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T13:30:37.483830+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"}