{"filing":{"accession_number":"0001702780-26-000057","cik":"0001702780","ticker":"OPTU","company_name":"Optimum Communications, Inc.","form":"8-K","filing_date":"2026-09-21","report_date":"2026-09-16","primary_document":"optu-20260916.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1702780/000170278026000057/optu-20260916.htm"},"events":[{"id":34063,"run_id":31355,"accession_number":"0001702780-26-000057","anchor_item_number":"4.02","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"On September 16, 2026, the Audit Committee concluded that previously issued consolidated financial statements for fiscal year 2025 and multiple quarters/year-to-date periods in 2026 should no longer be relied upon due to errors in deferred tax accounting. The Company identified understatements of deferred tax benefits and overstatements of deferred tax liabilities totaling approximately $430 million and $720 million, respectively, requiring restatement of the 2025 10-K and 2025–2026 10-Qs, and identified a material weakness in internal control over financial reporting related to income tax accounting.","company_name":"Optimum Communications, Inc.","ticker":"OPTU","filing_date":"2026-09-21","form":"8-K","submitted_at":null,"items":[{"id":37688,"accession_number":"0001702780-26-000057","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing discloses that the Company \"intends to restate\" previously reported financial statements for fiscal year 2025 and multiple quarters/year-to-date periods in 2026 due to inadvertently failing to recognize non-cash deferred tax benefits associated with impairment charges. This is a classic restatement disclosure under Item 4.02, indicating non-reliance on previously issued financial statements and accounting corrections that would materially affect a reasonable investor's assessment of the registrant's financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:02:02.099637+00:00","company_name":"","ticker":null,"filing_date":""},{"id":37689,"accession_number":"0001702780-26-000057","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 September 16, 2026, that previously issued consolidated financial statements should no longer be relied upon due to errors in deferred tax accounting. The Company identified understatements of deferred tax benefits and overstatements of deferred tax liabilities totaling approximately $430 million and $720 million across multiple periods, requiring restatement of the 2025 10-K and 2025–2026 10-Qs. Management also identified a material weakness in internal control over financial reporting related to income tax accounting, and the auditor's opinion on internal controls should no longer be relied upon. This is a classic financial restatement disclosure under Item 4.02(a).","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:02:02.099637+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":37688,"accession_number":"0001702780-26-000057","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing discloses that the Company \"intends to restate\" previously reported financial statements for fiscal year 2025 and multiple quarters/year-to-date periods in 2026 due to inadvertently failing to recognize non-cash deferred tax benefits associated with impairment charges. This is a classic restatement disclosure under Item 4.02, indicating non-reliance on previously issued financial statements and accounting corrections that would materially affect a reasonable investor's assessment of the registrant's financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:02:02.099637+00:00","company_name":"Optimum Communications, Inc.","ticker":"OPTU","filing_date":"2026-09-21"},{"id":37689,"accession_number":"0001702780-26-000057","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 September 16, 2026, that previously issued consolidated financial statements should no longer be relied upon due to errors in deferred tax accounting. The Company identified understatements of deferred tax benefits and overstatements of deferred tax liabilities totaling approximately $430 million and $720 million across multiple periods, requiring restatement of the 2025 10-K and 2025–2026 10-Qs. Management also identified a material weakness in internal control over financial reporting related to income tax accounting, and the auditor's opinion on internal controls should no longer be relied upon. This is a classic financial restatement disclosure under Item 4.02(a).","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-21T21:02:02.099637+00:00","company_name":"Optimum Communications, Inc.","ticker":"OPTU","filing_date":"2026-09-21"}]}