---
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"
generated_at: "2026-06-03T05:46:28.962239+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Arhaus restates Q3 2023 financials due to landlord reimbursement accounting errors

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 4.02
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001875444-24-000057
- JSON: https://secwatch.observer/filing/0001875444-24-000057.json
- Plain text: https://secwatch.observer/filing/0001875444-24-000057.txt

## Key facts
- Auditor Changes
  Arhaus, Inc. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  - Auditor: PricewaterhouseCoopers LLP
  source text: should no longer be relied upon due to the errors described below and should be restated.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1875444/000187544424000057/0001875444-24-000057-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.