{"schema_version":"secwatch.filing_event.v1","accession":"0001826000-22-000108","form_type":"8-K","ticker":"LTCH","cik":"0001826000","company_name":"Latch, Inc.","filed_at":"2022-08-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:57.267348+00:00","generated_at":"2026-06-23T21:27:09.364590+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Latch restates 2021 and Q1 2022 financials due to revenue recognition errors","bullets":["Audit Committee investigation launched Aug 10, 2022; non-reliance determined Aug 19, 2022.","Material errors in revenue recognition for hardware sales in 2021 and Q1 2022.","Restatement will address unreported sales arrangements and possible irregularities.","Assessment likely to find one or more material weaknesses in internal controls.","Company discussed findings with independent auditor Deloitte & Touche LLP."],"urls":{"canonical":"https://secwatch.observer/filing/0001826000-22-000108","json":"https://secwatch.observer/filing/0001826000-22-000108.json","markdown":"https://secwatch.observer/filing/0001826000-22-000108.md","text":"https://secwatch.observer/filing/0001826000-22-000108.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1826000/000182600022000108/0001826000-22-000108-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1826000/000182600022000108/lat-20220819.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T21:27:09.364590+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"}