{"filing":{"accession_number":"0001437749-26-019086","cik":"0000754811","ticker":"GROW","company_name":"U S GLOBAL INVESTORS INC","form":"8-K","filing_date":"2026-06-02","report_date":null,"primary_document":"usglobal20260601_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/754811/000143774926019086/usglobal20260601_8k.htm"},"events":[{"id":7545,"run_id":6630,"accession_number":"0001437749-26-019086","anchor_item_number":"4.02","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"The Audit Committee concluded on May 29, 2026 that the Company's previously issued consolidated financial statements for the three and nine months ended March 31, 2026 should no longer be relied upon due to a formula omission error in the weighted-average shares calculation that overstated basic and diluted EPS by $0.02 and $0.01 respectively. The Company intends to file a Form 10-Q/A to restate the affected financial statements, and management identified a material weakness in internal control over financial reporting related to the error. This is a classic financial restatement disclosure under Item 4.02.","company_name":"U S GLOBAL INVESTORS INC","ticker":"GROW","filing_date":"2026-06-02","form":"8-K","submitted_at":null,"items":[{"id":3678,"accession_number":"0001437749-26-019086","item_number":"4.02","item_title":"(a). Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"The Audit Committee concluded on May 29, 2026 that the Company's previously issued consolidated financial statements for the three and nine months ended March 31, 2026 should no longer be relied upon due to a formula omission error in the weighted-average shares calculation that overstated basic and diluted EPS by $0.02 and $0.01 respectively. The Company intends to file a Form 10-Q/A to restate the affected financial statements, and management identified a material weakness in internal control over financial reporting related to the error. This is a classic financial restatement disclosure under Item 4.02.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-03T02:39:37.636319+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":3678,"accession_number":"0001437749-26-019086","item_number":"4.02","item_title":"(a). Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"The Audit Committee concluded on May 29, 2026 that the Company's previously issued consolidated financial statements for the three and nine months ended March 31, 2026 should no longer be relied upon due to a formula omission error in the weighted-average shares calculation that overstated basic and diluted EPS by $0.02 and $0.01 respectively. The Company intends to file a Form 10-Q/A to restate the affected financial statements, and management identified a material weakness in internal control over financial reporting related to the error. This is a classic financial restatement disclosure under Item 4.02.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-03T02:39:37.636319+00:00","company_name":"U S GLOBAL INVESTORS INC","ticker":"GROW","filing_date":"2026-06-02"}]}