{"schema_version":"secwatch.filing_event.v1","accession":"0001702780-26-000057","form_type":"8-K","ticker":"OPTU","cik":"0001702780","company_name":"Optimum Communications, Inc.","filed_at":"2026-09-21T21:00:26+00:00","discovered_at":"2026-09-21T21:02:00.511775+00:00","generated_at":"2026-09-21T21:02:12.596289+00:00","sec_items":["2.02","4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Optimum Communications restating FY2025 and interim 2026 results on deferred tax errors","bullets":["Restating FY2025, Q3 2025, Q1 2026, Q2 2026 financials due to understated deferred tax benefits and overstated deferred tax liability.","Expected net loss reductions: ~$430M for FY2025 and Q3 2025; ~$720M for Q1 and Q2 2026.","No impact on cash, revenues, capex, cash flows, EBITDA, or pre-tax loss; only tax-related balance sheet items.","Management expects to report a material weakness in internal control over financial reporting; prior reports no longer reliable."],"urls":{"canonical":"https://secwatch.observer/filing/0001702780-26-000057","json":"https://secwatch.observer/filing/0001702780-26-000057.json","markdown":"https://secwatch.observer/filing/0001702780-26-000057.md","text":"https://secwatch.observer/filing/0001702780-26-000057.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1702780/000170278026000057/0001702780-26-000057-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1702780/000170278026000057/optu-20260916.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-09-21T21:02:12.596289+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"}