---
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"
generated_at: "2026-09-21T21:02:12.596289+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Optimum Communications restating FY2025 and interim 2026 results on deferred tax errors

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 2.02, 4.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001702780-26-000057
- JSON: https://secwatch.observer/filing/0001702780-26-000057.json
- Plain text: https://secwatch.observer/filing/0001702780-26-000057.txt

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