{"schema_version":"secwatch.filing_event.v1","accession":"0001851734-22-000560","form_type":"8-K","ticker":"FTLF","cik":"0001374328","company_name":"FITLIFE BRANDS, INC.","filed_at":"2022-09-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:55.547280+00:00","generated_at":"2026-06-23T08:14:52.988909+00:00","sec_items":["2.02","4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"FitLife Brands restates 2019-2021 financials due to revenue recognition errors; no cash impact","bullets":["Restatement covers FY2019-FY2020 and quarterly periods through Q2 2021; revenue incorrectly recognized at shipment instead of delivery.","FY2020 net income restated from $8.714M to $8.825M; FY2019 net income from $2.698M to $2.610M.","Material weaknesses identified in internal control over financial reporting during restated periods.","Company will file amended 10-K/A for 2020 and 10-K for 2021; plans to withdraw Form 15 and file Q1/Q2 2022 10-Qs.","No impact on cash position, liquidity, or operations expected from the restatement."],"urls":{"canonical":"https://secwatch.observer/filing/0001851734-22-000560","json":"https://secwatch.observer/filing/0001851734-22-000560.json","markdown":"https://secwatch.observer/filing/0001851734-22-000560.md","text":"https://secwatch.observer/filing/0001851734-22-000560.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1374328/000185173422000560/0001851734-22-000560-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1374328/000185173422000560/ftlf20220919_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T08:14:52.988909+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"}