Filing Signals

Source: SEC EDGAR Compiled 2026-11-13 17:17 UTC 23 automated checks passing

← All events

Optimum Communications, Inc.

CIK 1702780 OPTU·Transportation And Utilities · All EDGAR filings ↗

Progression

  1. Restatement 8-K
  2. Going concern 10-K/A +46d
Refine
Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Material weakness high Filing comparison

Optimum Communications, Inc. reported a material weakness in internal control

Internal control reported effective → Material weakness in internal control

In the Original 2025 Annual Report, management concluded that our internal control over financial reporting was effective as of December 31, 2025. In connection with the restatement, management reassessed the effectiveness of our internal control over financial reporting and, based on this reassessment, concluded that our internal control over financial reporting was not effective as of December 31, 2025, because of the material weakness described below. 93 A material weakness is a deficiency, or a combination of…
Evidence
Current state
material_weakness
Current state label
Material weakness in internal control
Direction
newly reported
Prior filed
2026-02-13
Prior form
10-K
Prior state
effective
Prior state label
Internal control reported effective
Remediation stated
No
Severity
high
Source
Item 9A internal control conclusion, compared with the prior filing
Why
The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears.

Source filing ↗ Prior filing ↗

Going concern Filing comparison

Optimum Communications, Inc. disclosed substantial doubt about its ability to continue as a going concern

No substantial-doubt conclusion identified → Substantial doubt about ability to continue as a going concern

Our ability to address these maturities depends on our ability to successfully restructure, refinance or otherwise extend such indebtedness or to raise additional capital to repay the indebtedness. Because we do not currently have committed financing or cash and cash equivalents combined with projected future cash flows sufficient to satisfy the foregoing debt maturities, substantial doubt exists about our ability to continue as a going concern. While management is pursuing efforts to restructure or refinance the Company’s debt, or to raise additional capital sufficient to satisfy these debt…
Evidence
Blank check
No
Comparable
Yes
Current state
substantial_doubt
Current state label
Substantial doubt about ability to continue as a going concern
Direction
escalated
Located in
going-concern note
Prior filed
2026-02-13
Prior form
10-K
Prior state
none
Prior state label
No substantial-doubt conclusion identified
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.

Source filing ↗ Prior filing ↗

Restatement SEC item code

Optimum Communications, Inc. said previously issued financial statements should no longer be relied upon

Item 4.02(a) — management or the board reached the conclusion

Evidence
Item code
4.02
Item title
Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review
Limb
a
Limb basis
explicit item reference
Limb label
Item 4.02(a) — management or the board reached the conclusion
Severity
normal
Source
SEC 8-K item code
Why
The company told investors that previously issued financial statements should no longer be relied upon.

Source filing ↗