{"schema_version":"secwatch.filing_event.v1","accession":"0001706524-24-000066","form_type":"8-K","ticker":"UGRO","cik":"0001706524","company_name":"urban-gro, Inc.","filed_at":"2024-08-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:14.187762+00:00","generated_at":"2026-05-31T09:22:16.429179+00:00","sec_items":["2.02","7.01","4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"urban-gro restates 2022-2023 financials due to deferred tax liability accounting error; Q2 revenue prelim $17.5M","bullets":["Restatement covers FY 2022 and 2023 and Q1 2024; prior filings should no longer be relied upon.","Error: deferred tax liabilities from share-purchase acquisitions should have been income tax benefits; correction reduces cumulative net losses.","No material impact on revenue, Adjusted EBITDA, or cash flows per company and auditor Sadler Gibb.","Q2 2024 preliminary revenue of $17.5M, up 13% sequentially; CEO cites accelerating Q3 performance.","Company unable to file Q2 10-Q on time; expects to file amended 10-K and 10-Q after re-audit of 2022 financials."],"urls":{"canonical":"https://secwatch.observer/filing/0001706524-24-000066","json":"https://secwatch.observer/filing/0001706524-24-000066.json","markdown":"https://secwatch.observer/filing/0001706524-24-000066.md","text":"https://secwatch.observer/filing/0001706524-24-000066.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1706524/000170652424000066/0001706524-24-000066-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1706524/000170652424000066/ugro-20240812.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T09:22:16.429179+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"}