{"schema_version":"secwatch.filing_event.v1","accession":"0001749723-26-000008","form_type":"8-K","ticker":"NFE","cik":"0001749723","company_name":"New Fortress Energy Inc.","filed_at":"2026-03-17T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.070101+00:00","generated_at":"2026-05-15T10:34:23.231023+00:00","sec_items":["4.02","7.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"NFE restates prior financials; enters restructuring support agreement with creditors","bullets":["Restates FY2024, FY2023, and interim 2024/2025 financials due to cash flow misclassification of delayed vendor payments.","Cash outflows from investing activities reduced, financing activities increased; expects additional material weaknesses in ICFR.","Entered RSA with holders of 2029 notes, term loans, and legacy notes for comprehensive debt restructuring.","Cash bridge shows unrestricted cash dropped from $551M (6/30/2025) to $226M (12/31/2025); Q4 AEBITDA was $98M.","Expects $87M FEMA proceeds in week of April 18, 2026, as part of 13-week cash forecast."],"urls":{"canonical":"https://secwatch.observer/filing/0001749723-26-000008","json":"https://secwatch.observer/filing/0001749723-26-000008.json","markdown":"https://secwatch.observer/filing/0001749723-26-000008.md","text":"https://secwatch.observer/filing/0001749723-26-000008.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1749723/000174972326000008/0001749723-26-000008-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1749723/000174972326000008/nfe-20260315.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T10:34:23.231023+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":"0804311a0c6fc45cccebb3884062117e3b811f73","claim":"New Fortress Energy Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On March 15, 2026, the Audit Committee (the “ Audit Committee ”) of the Board of Directors of New Fortress Energy Inc. (the “ Company ”), based on the recommendation of management, determined that the Company’s previously issued audited consolidated financial statements for the years ended December 31, 2024 and 2023 included in its Annual Report on Form 10-K/A filed on June 30, 2025, and each of the Company’s previously issued unaudited condensed consolidated financial statements included in its Quarterly Reports on Form 10-Q as of and for each of the interim periods in 2025 and 2024 (each a “ Prior Period Financial Statement ” and collectively the “ Prior Period Financial Statements ”), should no longer be relied upon due to the impact of errors as described below.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1749723/000174972326000008/0001749723-26-000008-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001539497-26-001594","ticker":"RITE","company_name":"MINERALRITE Corp","filed_at":"2026-05-27T20:02:13+00:00","headline":"MineralRite restates financials, cuts asset carrying value from $432M to $246M","event_type":"other_material","sec_items":["4.02","7.01","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02, 7.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001539497-26-001594","json":"https://secwatch.observer/filing/0001539497-26-001594.json","markdown":"https://secwatch.observer/filing/0001539497-26-001594.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/n4863_x26-8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On March 15, 2026, the Audit Committee (the “ Audit Committee ”) of the Board of Directors of New Fortress Energy Inc. (the “ Company ”), based on the recommendation of management, determined that the Company’s previously issued audited consolidated financial statements for the years ended December 31, 2024 and 2023 included in its Annual Report on Form 10-K/A filed on June 30, 2025, and each of the Company’s previously issued unaudited condensed consolidated financial statements included in its Quarterly Reports on Form 10-Q as of and for each of the interim periods in 2025 and 2024 (each a “ Prior Period Financial Statement ” and collectively the “ Prior Period Financial Statements ”), should no longer be relied upon due to the impact of errors as described below.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1749723/000174972326000008/0001749723-26-000008-index.htm","comparable_excerpt":"management determined that certain previously issued financial statements contained in the Company’s previously filed Annual Report on Form 10 for the fiscal year ended December 31, 2025, and Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm"}},{"accession":"0001104659-26-062784","ticker":"CGC","company_name":"Canopy Growth Corp","filed_at":"2026-05-15T21:06:38+00:00","headline":"Canopy Growth restates FY2024-2025 financials due to warrant classification error; Q4/FY2026 results delayed to June 15","event_type":"other_material","sec_items":["4.02","7.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02, 7.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-062784","json":"https://secwatch.observer/filing/0001104659-26-062784.json","markdown":"https://secwatch.observer/filing/0001104659-26-062784.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/0001104659-26-062784-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/tm2614742d1_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On March 15, 2026, the Audit Committee (the “ Audit Committee ”) of the Board of Directors of New Fortress Energy Inc. (the “ Company ”), based on the recommendation of management, determined that the Company’s previously issued audited consolidated financial statements for the years ended December 31, 2024 and 2023 included in its Annual Report on Form 10-K/A filed on June 30, 2025, and each of the Company’s previously issued unaudited condensed consolidated financial statements included in its Quarterly Reports on Form 10-Q as of and for each of the interim periods in 2025 and 2024 (each a “ Prior Period Financial Statement ” and collectively the “ Prior Period Financial Statements ”), should no longer be relied upon due to the impact of errors as described below.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1749723/000174972326000008/0001749723-26-000008-index.htm","comparable_excerpt":"the audit committee of the board of directors of the Company (the “Audit Committee”) was made aware of and, after discussion with senior management of the Company, concluded that the Company’s previously issued (i) audited consolidated financial statements for the fiscal year ended March 31, 2024, included in the Company’s Annual Report on Form 10-K for such fiscal year (the “2024 10-K”), (ii) audited consolidated financial statements for the fiscal year ended March 31, 2025, included in the Company’s Annual Report on Form 10-K for such fiscal year (the “2025 10-K”) and (iii) unaudited consolidated financial statements for the quarterly periods ended September 30, 2023, December 31, 2023, June 30, 2024, September 30, 2024, December 31, 2024, June 30, 2025, September 30, 2025, and December 31, 2025, included in the Company’s Quarterly Reports on Form 10-Q for such quarterly periods (collectively, the “Prior Financial Statements”), should no longer be relied upon","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/0001104659-26-062784-index.htm"}},{"accession":"0001499275-26-000007","ticker":"GROO","company_name":"GROOVY COMPANY, INC.","filed_at":"2026-05-13T18:31:07+00:00","headline":"Groovy Company CEO Abajian exits May 1; accountant dismissed after SEC suspension; authorized common cut to 100M shares","event_type":"other_material","sec_items":["4.01","4.02","5.03","5.02","8.01","9.01"],"materiality_score":0.95,"calibrated_materiality_score":0.95,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001499275-26-000007","json":"https://secwatch.observer/filing/0001499275-26-000007.json","markdown":"https://secwatch.observer/filing/0001499275-26-000007.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/groo-20250813_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On March 15, 2026, the Audit Committee (the “ Audit Committee ”) of the Board of Directors of New Fortress Energy Inc. (the “ Company ”), based on the recommendation of management, determined that the Company’s previously issued audited consolidated financial statements for the years ended December 31, 2024 and 2023 included in its Annual Report on Form 10-K/A filed on June 30, 2025, and each of the Company’s previously issued unaudited condensed consolidated financial statements included in its Quarterly Reports on Form 10-Q as of and for each of the interim periods in 2025 and 2024 (each a “ Prior Period Financial Statement ” and collectively the “ Prior Period Financial Statements ”), should no longer be relied upon due to the impact of errors as described below.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1749723/000174972326000008/0001749723-26-000008-index.htm","comparable_excerpt":"(a) Dismissal of Previous Independent Registered Public Accounting Firm. On August 13, 2025, the Board of Directors of Groovy Company, Inc.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm"}},{"accession":"0001779474-26-000015","ticker":"MAPS","company_name":"WM TECHNOLOGY, INC.","filed_at":"2026-04-07T23:59:59+00:00","headline":"WM Technology (MAPS) voluntarily delists from Nasdaq; last trading day on or about April 24, 2026","event_type":"other_material","sec_items":["3.01","4.01","5.02","7.01","9.01"],"materiality_score":0.9,"calibrated_materiality_score":0.9,"match_reasons":["same fact type: auditor_change","same SEC item: 7.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001779474-26-000015","json":"https://secwatch.observer/filing/0001779474-26-000015.json","markdown":"https://secwatch.observer/filing/0001779474-26-000015.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1779474/000177947426000015/0001779474-26-000015-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1779474/000177947426000015/maps-20260403.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On March 15, 2026, the Audit Committee (the “ Audit Committee ”) of the Board of Directors of New Fortress Energy Inc. (the “ Company ”), based on the recommendation of management, determined that the Company’s previously issued audited consolidated financial statements for the years ended December 31, 2024 and 2023 included in its Annual Report on Form 10-K/A filed on June 30, 2025, and each of the Company’s previously issued unaudited condensed consolidated financial statements included in its Quarterly Reports on Form 10-Q as of and for each of the interim periods in 2025 and 2024 (each a “ Prior Period Financial Statement ” and collectively the “ Prior Period Financial Statements ”), should no longer be relied upon due to the impact of errors as described below.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1749723/000174972326000008/0001749723-26-000008-index.htm","comparable_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm On April 3, 2026, following approval by the Audit Committee (the “Audit Committee”) of the Board of Directors (the “Board”) of the Company, the Company dismissed its independent registered public accounting firm, Baker Tilly US, LLP (“BT”), effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1779474/000177947426000015/0001779474-26-000015-index.htm"}},{"accession":"0001493152-26-025432","ticker":"WAST","company_name":"WASTE ENERGY CORP.","filed_at":"2026-05-27T20:33:41+00:00","headline":"Waste Energy Corp. files 8-K/A: auditor Integrität resigned amid disagreement over AZ litigation legal confirmations","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: auditor_change","same SEC item: 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-025432","json":"https://secwatch.observer/filing/0001493152-26-025432.json","markdown":"https://secwatch.observer/filing/0001493152-26-025432.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/form8-ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On March 15, 2026, the Audit Committee (the “ Audit Committee ”) of the Board of Directors of New Fortress Energy Inc. (the “ Company ”), based on the recommendation of management, determined that the Company’s previously issued audited consolidated financial statements for the years ended December 31, 2024 and 2023 included in its Annual Report on Form 10-K/A filed on June 30, 2025, and each of the Company’s previously issued unaudited condensed consolidated financial statements included in its Quarterly Reports on Form 10-Q as of and for each of the interim periods in 2025 and 2024 (each a “ Prior Period Financial Statement ” and collectively the “ Prior Period Financial Statements ”), should no longer be relied upon due to the impact of errors as described below.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1749723/000174972326000008/0001749723-26-000008-index.htm","comparable_excerpt":"ments contained in Integrität’s correspondence. Except as expressly\nset forth herein, this Amendment does not amend, update, or change any other items or disclosures contained in the Original Report.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm"}},{"accession":"0001628280-26-037912","ticker":"OCTV","company_name":"Octave Intelligence plc","filed_at":"2026-05-26T10:02:50+00:00","headline":"Octave Intelligence completes spin-off from Hexagon; draws $625M credit facility, changes auditor","event_type":"other_material","sec_items":["1.01","2.03","4.01","5.02","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-037912","json":"https://secwatch.observer/filing/0001628280-26-037912.json","markdown":"https://secwatch.observer/filing/0001628280-26-037912.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/octaveintelligenceplcclosi.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On March 15, 2026, the Audit Committee (the “ Audit Committee ”) of the Board of Directors of New Fortress Energy Inc. (the “ Company ”), based on the recommendation of management, determined that the Company’s previously issued audited consolidated financial statements for the years ended December 31, 2024 and 2023 included in its Annual Report on Form 10-K/A filed on June 30, 2025, and each of the Company’s previously issued unaudited condensed consolidated financial statements included in its Quarterly Reports on Form 10-Q as of and for each of the interim periods in 2025 and 2024 (each a “ Prior Period Financial Statement ” and collectively the “ Prior Period Financial Statements ”), should no longer be relied upon due to the impact of errors as described below.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1749723/000174972326000008/0001749723-26-000008-index.htm","comparable_excerpt":"On May 20, 2026, the Audit Committee of the Board of Directors of the Company (i) dismissed PricewaterhouseCoopers AB (“PwC Sweden”) as the Company’s independent registered public accounting firm (the “Dismissal”) and (ii) appointed PricewaterhouseCoopers LLP, United States (“PwC US”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026 (the “Appointment”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm"}},{"accession":"0001213900-26-058477","ticker":"ZONE","company_name":"CleanCore Solutions, Inc.","filed_at":"2026-05-18T20:30:03+00:00","headline":"CleanCore Solutions restates Q3 2026 financials; 70M Dogecoin transfer error","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-058477","json":"https://secwatch.observer/filing/0001213900-26-058477.json","markdown":"https://secwatch.observer/filing/0001213900-26-058477.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1956741/000121390026058477/0001213900-26-058477-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1956741/000121390026058477/ea0291352-8k_cleancore.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On March 15, 2026, the Audit Committee (the “ Audit Committee ”) of the Board of Directors of New Fortress Energy Inc. (the “ Company ”), based on the recommendation of management, determined that the Company’s previously issued audited consolidated financial statements for the years ended December 31, 2024 and 2023 included in its Annual Report on Form 10-K/A filed on June 30, 2025, and each of the Company’s previously issued unaudited condensed consolidated financial statements included in its Quarterly Reports on Form 10-Q as of and for each of the interim periods in 2025 and 2024 (each a “ Prior Period Financial Statement ” and collectively the “ Prior Period Financial Statements ”), should no longer be relied upon due to the impact of errors as described below.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1749723/000174972326000008/0001749723-26-000008-index.htm","comparable_excerpt":"concluded that the Company’s previously issued unaudited condensed consolidated financial statements included in the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026, filed with the Securities and Exchange Commission (the “SEC”) on May 11, 2026 (the “Q3 2026 10-Q”), should no longer be relied upon and should be restated.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1956741/000121390026058477/0001213900-26-058477-index.htm"}},{"accession":"0001193125-26-218141","ticker":"HUBG","company_name":"Hub Group, Inc.","filed_at":"2026-05-12T11:04:45+00:00","headline":"Hub Group restates 2023 and 2024 financials; premature revenue recognition cited","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.95,"calibrated_materiality_score":0.95,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-218141","json":"https://secwatch.observer/filing/0001193125-26-218141.json","markdown":"https://secwatch.observer/filing/0001193125-26-218141.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/940942/000119312526218141/0001193125-26-218141-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/940942/000119312526218141/d146211d8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On March 15, 2026, the Audit Committee (the “ Audit Committee ”) of the Board of Directors of New Fortress Energy Inc. (the “ Company ”), based on the recommendation of management, determined that the Company’s previously issued audited consolidated financial statements for the years ended December 31, 2024 and 2023 included in its Annual Report on Form 10-K/A filed on June 30, 2025, and each of the Company’s previously issued unaudited condensed consolidated financial statements included in its Quarterly Reports on Form 10-Q as of and for each of the interim periods in 2025 and 2024 (each a “ Prior Period Financial Statement ” and collectively the “ Prior Period Financial Statements ”), should no longer be relied upon due to the impact of errors as described below.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1749723/000174972326000008/0001749723-26-000008-index.htm","comparable_excerpt":"On May 11, 2026, the Audit Committee of the Board of Directors of Hub Group, Inc. (the “Company”), following discussion with and upon the recommendation of management, concluded that the previously issued audited consolidated financial statements of the Company as of and for each of the years ended December 31, 2024 (the “2024 Financial Statements”) and 2023 (the “2023 Financial Statements”) included in the Company’s Annual Reports on Form 10-K filed on February 25, 2025 and February 27, 2024, respectively, were in each case materially misstated and should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/940942/000119312526218141/0001193125-26-218141-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}