{"filing":{"accession_number":"0001104659-26-076140","cik":"0001368622","ticker":"AVAV","company_name":"AeroVironment Inc","form":"8-K","filing_date":"2026-06-22","report_date":null,"primary_document":"avav-20260616x8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1368622/000110465926076140/avav-20260616x8k.htm"},"events":[{"id":12658,"run_id":11229,"accession_number":"0001104659-26-076140","anchor_item_number":"4.02","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"The Audit Committee determined on June 17, 2026 that previously issued unaudited condensed consolidated financial statements for the three and nine months ended January 31, 2026 require restatement and should no longer be relied upon. The error involved a material goodwill impairment charge of $89.4 million related to the Space reporting unit, resulting in understated net loss by $87.3 million and overstated total assets by $89.4 million. The company also identified a material weakness in internal controls over financial reporting related to the goodwill impairment analysis.","company_name":"AeroVironment Inc","ticker":"AVAV","filing_date":"2026-06-22","form":"8-K","submitted_at":null,"items":[{"id":9566,"accession_number":"0001104659-26-076140","item_number":"4.02","item_title":"Non-Reliance on Previously Issued Financial Statements or Related Audit Report or Completed Interim Review","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"The Audit Committee determined on June 17, 2026 that previously issued unaudited condensed consolidated financial statements for the three and nine months ended January 31, 2026 \"require restatement and should no longer be relied upon.\" The error involved a material goodwill impairment charge of $89.4 million related to the Space reporting unit, resulting in understated net loss by $87.3 million and overstated total assets by $89.4 million. The company also identified a material weakness in internal controls over financial reporting related to the goodwill impairment analysis. This is a classic Item 4.02 restatement disclosure with substantial quantitative impact.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-22T15:30:27.208916+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":12659,"run_id":11229,"accession_number":"0001104659-26-076140","anchor_item_number":"5.02","event_type":"exec_departure","event_domain":"governance","is_material":true,"confidence":0.95,"summary":"Two directors, David Wodlinger and Henry Albers, resigned from the Board effective June 17, 2026. While the filing notes their resignations were not due to disagreement with management, the departure of two board members designated by a significant shareholder (Arlington Capital Partners) represents a material change in board composition and governance structure.","company_name":"AeroVironment Inc","ticker":"AVAV","filing_date":"2026-06-22","form":"8-K","submitted_at":null,"items":[{"id":9567,"accession_number":"0001104659-26-076140","item_number":"5.02","item_title":"Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.","event_type":"exec_departure","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"Two directors, David Wodlinger and Henry Albers, resigned from the Board effective June 17, 2026. While the filing notes their resignations were not due to disagreement with management, the departure of two board members designated by a significant shareholder (Arlington Capital Partners) represents a material change in board composition and governance structure that would affect a reasonable investor's assessment of the company.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-22T15:30:27.208916+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":9566,"accession_number":"0001104659-26-076140","item_number":"4.02","item_title":"Non-Reliance on Previously Issued Financial Statements or Related Audit Report or Completed Interim Review","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"The Audit Committee determined on June 17, 2026 that previously issued unaudited condensed consolidated financial statements for the three and nine months ended January 31, 2026 \"require restatement and should no longer be relied upon.\" The error involved a material goodwill impairment charge of $89.4 million related to the Space reporting unit, resulting in understated net loss by $87.3 million and overstated total assets by $89.4 million. The company also identified a material weakness in internal controls over financial reporting related to the goodwill impairment analysis. This is a classic Item 4.02 restatement disclosure with substantial quantitative impact.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-22T15:30:27.208916+00:00","company_name":"AeroVironment Inc","ticker":"AVAV","filing_date":"2026-06-22"},{"id":9567,"accession_number":"0001104659-26-076140","item_number":"5.02","item_title":"Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.","event_type":"exec_departure","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"Two directors, David Wodlinger and Henry Albers, resigned from the Board effective June 17, 2026. While the filing notes their resignations were not due to disagreement with management, the departure of two board members designated by a significant shareholder (Arlington Capital Partners) represents a material change in board composition and governance structure that would affect a reasonable investor's assessment of the company.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-22T15:30:27.208916+00:00","company_name":"AeroVironment Inc","ticker":"AVAV","filing_date":"2026-06-22"}]}