{"schema_version":"secwatch.filing_event.v1","accession":"0001866633-23-000004","form_type":"8-K","ticker":"CCSI","cik":"0001866633","company_name":"Consensus Cloud Solutions, Inc.","filed_at":"2023-02-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:47.262215+00:00","generated_at":"2026-06-19T05:30:24.143860+00:00","sec_items":["2.02","4.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Consensus Cloud restates Q3 2022; Q4 rev $90.2M, adj EPS $1.13, FY23 guide $370-390M","bullets":["Restating Q3 2022 financials due to revenue recognition errors; net income reduced by $1.7M (9.9%) for Q3.","Q4 2022 GAAP revenue $90.2M (+1.4% YoY); GAAP net income $16.2M vs $2.0M in Q4 2021.","Adjusted non-GAAP EPS $1.13 for Q4 2022, down 15.7% from $1.34.","Full-year 2023 guidance: revenue $370-390M, adjusted EBITDA $192-206M, adj. EPS $4.93-5.20.","Material weakness in internal control over financial reporting related to revenue recognition."],"urls":{"canonical":"https://secwatch.observer/filing/0001866633-23-000004","json":"https://secwatch.observer/filing/0001866633-23-000004.json","markdown":"https://secwatch.observer/filing/0001866633-23-000004.md","text":"https://secwatch.observer/filing/0001866633-23-000004.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1866633/000186663323000004/0001866633-23-000004-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1866633/000186663323000004/ccs-20230222.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-19T05:30:24.143860+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":"89143b444e501965c6f1b56a34bb106ca15d11ee","claim":"Consensus Cloud Solutions, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"the audit committee (the “Audit Committee”) of the board of directors of the Company determined that the unaudited financial statements for the three and nine month periods ended September 30, 2022 (the “Prior Financial Statements”) should no longer be relied upon and that a restatement of the Prior Financial Statements included in the Company’s Quarterly Report on Form 10-Q for the period ended September 30, 2022 (the “Q3 2022 10-Q”) is required","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1866633/000186663323000004/0001866633-23-000004-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"},{"claim_id":"cbda022ec239818ec220b5a2c210665af2aa592b","claim":"Consensus Cloud Solutions, Inc. reported the fourth quarter and the full year of fiscal 2022 results: revenue $90.2 million, net income $16.2 million, EPS $0.81.","evidence_excerpt":"in any other previously issued financial statements being materially misstated. FOURTH QUARTER 2022 HIGHLIGHTS (UNAUDITED) Q4 2022 GAAP quarterly revenues increased 1.4% to $90.2 million compared to $89.0 million for Q4 2021. Our growth was primarily due to an increase of $4.4 million or 10.1% in our Corporate business (inclusive of $1.6 million due to the Summit","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1866633/000186663323000004/0001866633-23-000004-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fourth quarter and the full year of fiscal 2022"},{"label":"Revenue","value":"$90.2 million"},{"label":"Net income","value":"$16.2 million"},{"label":"EPS","value":"$0.81"},{"label":"Result","value":"preliminary results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}