{"schema_version":"secwatch.filing_event.v1","accession":"0001875444-24-000057","form_type":"8-K","ticker":"ARHS","cik":"0001875444","company_name":"Arhaus, Inc.","filed_at":"2024-04-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.048568+00:00","generated_at":"2026-06-03T05:46:28.962239+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Arhaus restates Q3 2023 financials due to landlord reimbursement accounting errors","bullets":["Audit committee concludes previously issued Q3 2023 unaudited financials should no longer be relied upon.","Errors incorrectly classified cash receipts from landlord reimbursements; balance sheet and cash flow statements affected.","Estimated impact: operating cash flow increase and investing cash flow decrease of $1M to $5M for nine months ended Sep 30, 2023.","Restatements also planned for annual periods 2021-2023 and Q1 2024; existing material weaknesses in internal controls cited.","Company will amend Q3 2023 Form 10-Q/A and file corrected March 31, 2024 quarterly report."],"urls":{"canonical":"https://secwatch.observer/filing/0001875444-24-000057","json":"https://secwatch.observer/filing/0001875444-24-000057.json","markdown":"https://secwatch.observer/filing/0001875444-24-000057.md","text":"https://secwatch.observer/filing/0001875444-24-000057.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1875444/000187544424000057/0001875444-24-000057-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1875444/000187544424000057/arhs-20240426.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T05:46:28.962239+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":"b706897deecf20ad8447056b2172fa355568dea9","claim":"Arhaus, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"should no longer be relied upon due to the errors described below and should be restated.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1875444/000187544424000057/0001875444-24-000057-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"PricewaterhouseCoopers LLP"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}