{"schema_version":"secwatch.filing_event.v1","accession":"0001794669-22-000048","form_type":"8-K","ticker":"FOUR","cik":"0001794669","company_name":"Shift4 Payments, Inc.","filed_at":"2022-10-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:52.148979+00:00","generated_at":"2026-06-23T02:00:17.045719+00:00","sec_items":["4.02","7.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Shift4 restates prior financials over cash flow classification error; raises FY2022 outlook","bullets":["Non-reliance on FY2021 10-K and Q1/Q2 2022 10-Qs due to misclassification of customer acquisition costs in cash flow statement.","Restatement will reclassify those costs from investing to operating activities; no impact on operating performance or KPIs.","Material weakness identified in internal controls over cash flow classification; expects to file restated statements by Nov 9, 2022.","Company now expects FY2022 results above the previously provided guidance range."],"urls":{"canonical":"https://secwatch.observer/filing/0001794669-22-000048","json":"https://secwatch.observer/filing/0001794669-22-000048.json","markdown":"https://secwatch.observer/filing/0001794669-22-000048.md","text":"https://secwatch.observer/filing/0001794669-22-000048.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1794669/000179466922000048/0001794669-22-000048-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1794669/000179466922000048/four-20221017.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T02:00:17.045719+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"}