{"schema_version":"secwatch.filing_event.v1","accession":"0001818502-22-000020","form_type":"8-K","ticker":"OPFI","cik":"0001818502","company_name":"OppFi Inc.","filed_at":"2022-12-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:52.297425+00:00","generated_at":"2026-06-21T06:55:06.754952+00:00","sec_items":["2.02","4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"OppFi restates prior financials; diluted EPS reduced by $1.45 for FY2021 due to accounting error","bullets":["Non-reliance on FY2021, Q1 2022, and three/nine months ended Sept 30, 2021 financials due to misapplication of diluted EPS accounting.","Diluted EPS for FY2021 restated to $0.48, a reduction of $1.45 from previously reported.","Q1 2022 diluted EPS restated to $0.00 (reduction of $0.08); Q3 2021 restated to $0.29 (reduction of $0.77 for three months).","Company will amend 2021 10-K and Q1 2022 10-Q; no impact on operating performance or KPIs other than diluted EPS.","Audit Committee concluded after discussion with management; discussed with independent auditor RSM US LLP."],"urls":{"canonical":"https://secwatch.observer/filing/0001818502-22-000020","json":"https://secwatch.observer/filing/0001818502-22-000020.json","markdown":"https://secwatch.observer/filing/0001818502-22-000020.md","text":"https://secwatch.observer/filing/0001818502-22-000020.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1818502/000181850222000020/0001818502-22-000020-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1818502/000181850222000020/opfi-20221206.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T06:55:06.754952+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":"69a8637b6c3f521192ac4aad807244136955fd00","claim":"OppFi Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"the Prior Financial Statements should no longer be relied upon due to a misapplication of accounting guidance","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1818502/000181850222000020/0001818502-22-000020-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}