---
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"
generated_at: "2026-06-23T02:00:17.045719+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Shift4 restates prior financials over cash flow classification error; raises FY2022 outlook

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 4.02, 7.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001794669-22-000048
- JSON: https://secwatch.observer/filing/0001794669-22-000048.json
- Plain text: https://secwatch.observer/filing/0001794669-22-000048.txt

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