{"schema_version":"secwatch.filing_event.v1","accession":"0002013745-25-000015","form_type":"8-K","ticker":"CLMT","cik":"0002013745","company_name":"Calumet, Inc. /DE","filed_at":"2025-11-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:41.315171+00:00","generated_at":"2026-05-16T23:10:05.377729+00:00","sec_items":["2.02","4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Calumet restates Q1/Q2 2025 cash flows; misclassification of ~$81M; material weakness","bullets":["Non-reliance on unaudited interim financials for Q1 and Q2 2025 due to cash flow classification error.","Error misclassified debt extinguishment costs between operating and financing activities; no impact on net income or cash balance.","Q1 2025 operating cash flow revised from $110.6M used to $29.3M used; financing cash flow reduced by $81.3M.","Six-month June 30, 2025 operating cash flow revised from $108.0M used to $31.1M used; financing reduced by $76.9M.","Material weakness identified in internal control over financial reporting; disclosure controls deemed ineffective."],"urls":{"canonical":"https://secwatch.observer/filing/0002013745-25-000015","json":"https://secwatch.observer/filing/0002013745-25-000015.json","markdown":"https://secwatch.observer/filing/0002013745-25-000015.md","text":"https://secwatch.observer/filing/0002013745-25-000015.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2013745/000201374525000015/0002013745-25-000015-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2013745/000201374525000015/clmt-20251103x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T23:10:05.377729+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"}