AAON 8-K: Restatement

AAON concluded that its previously

Filed with the SEC on · accession 0000824142-26-000083

AAON filed a 8-K (current report) with the SEC on Nov 9, 2026. AAON concluded that its previously issued Q1 and Q2 2026 financial statements should no longer be relied upon due to errors in percent-of-completion revenue recognition and software subscription accounting, and will restate those periods. The stock moved +9.9% by the first close after the filing.

Summary of the filing

AAON concluded that its previously issued Q1 and Q2 2026 financial statements should no longer be relied upon due to errors in percent-of-completion revenue recognition and software subscription accounting, and will restate those periods. The company also identified a material weakness in internal controls over financial reporting.

Key details

Q1 2026 restated net income (decrease of $3.4 million from $39.8 million)$36.5M
Q2 2026 year-to-date restated net income (increase of $7.1 million from $96.5 million)$103.6M
RegistrantAAON, Inc.
Independent registered accounting firmGrant Thornton LLP

How AAON stock reacted

Close before

$57.19

Nov 6, 2026

First close after

+9.93%

$62.87

5 trading days

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Since filing

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Frequently asked questions

What did AAON file with the SEC on Nov 9, 2026?

AAON filed a 8-K (Restatement). AAON concluded that its previously issued Q1 and Q2 2026 financial statements should no longer be relied upon due to errors in percent-of-completion revenue recognition and software subscription accounting, and will restate those periods. The company also identified a material weakness in internal controls over financial reporting.

What does a restatement mean for AAON stock?

The stock often falls sharply. In a Chapter 11 reorganization existing shares are frequently cancelled or heavily diluted; in Chapter 7 the company is liquidated and shareholders are paid last, usually nothing.

How do I read a 8-K?

A report of a major event, filed within four business days: results, deals, leadership changes, bankruptcy and more. The "Item" number tells you the topic (e.g. 2.02 results, 5.02 executive change, 1.01 new agreement, 1.03 bankruptcy). Exhibits (99.1 press release) usually hold the details.

Why are SEC filings important?

Public companies must tell the SEC about anything that can change their value — results, leadership changes, big deals, new shares, bankruptcy. Filings are the official source, often before the news. A 8-K (current report): A report of a major event, filed within four business days: results, deals, leadership changes, bankruptcy and more.

How did AAON stock react to this filing?

AAON closed at $57.19 before the filing and $62.87 on Nov 9, 2026 (+9.93%).

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