Listed

Restatement

A revision of financial figures a company has already reported, to correct an error or reflect a change in accounting.

Updated Oct 17, 2026

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Contents, 2 sections
  1. Kinds of change
  2. On Listed

A restatement changes financial figures a company has already reported. The same period then has more than one value on EDGAR.

Kinds of change

  • Correcting a material error. The company tells investors that earlier financial statements should no longer be relied on, in an 8-K under item 4.02, and refiles corrected statements, often in an amended 10-K or 10-Q.
  • Correcting a smaller error. The company revises the comparison figures in its next regular filing, without an 8-K or an amendment.
  • Changing the presentation. A new accounting standard, a business sold and shown as discontinued, or a change in segments can change earlier periods' figures without any error.

On Listed

Listed keeps every value with the filing it came from. Pages show the latest value for each period, and the figure's note names the filing. The forecast leagues score against the value as first reported, so a later restatement does not change a score.

A restatement to correct an error is worth reading about in full. The 8-K and the amended filing say what went wrong, and Item 9A of the 10-K usually reports a weakness in the company's controls.

All terms

Related terms

  • AmendmentA filing that changes or completes an earlier one, marked with /A after the form type.
  • 8-KThe current report a US public company files to announce a material event, usually within four business days.
  • 10-KThe annual report a US public company files with the SEC, with audited financial statements and a full description of the business.
  • Accession numberThe unique id EDGAR gives every filing. Listed cites it beside every figure.

Guides that use it

  • How to read a 10-KA practical order for reading a company's annual report: which items to open first, what to look for in each, and which questions to bring.
  • Reading an 8-KHow current reports work, which item numbers matter most, the difference between filed and furnished, and how to read an earnings release with care.