---
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"
generated_at: "2026-05-16T23:10:05.377729+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Calumet restates Q1/Q2 2025 cash flows; misclassification of ~$81M; material weakness

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 2.02, 4.02
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0002013745-25-000015
- JSON: https://secwatch.observer/filing/0002013745-25-000015.json
- Plain text: https://secwatch.observer/filing/0002013745-25-000015.txt

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