ATUS 10-K/A: Restatement

Optimum Communications

Filed with the SEC on · accession 0001702780-26-000071

ATUS filed a 10-K/A (annual report) with the SEC on Nov 6, 2026. The yearly report: full audited financial statements, the business, its risks and what management thinks about the year.

Summary of the filing

Optimum Communications filed a 10-K/A with an updated auditor consent from KPMG, referencing a revised report dated November 6, 2026 that specifically addresses Note 3, indicating a restatement or revision of previously issued financial statements.

Key details

Independent registered public accounting firmKPMG LLP
RegistrantOptimum Communications, Inc.

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Frequently asked questions

What did ATUS file with the SEC on Nov 6, 2026?

ATUS filed a 10-K/A (Restatement). Optimum Communications filed a 10-K/A with an updated auditor consent from KPMG, referencing a revised report dated November 6, 2026 that specifically addresses Note 3, indicating a restatement or revision of previously issued financial statements.

What does a restatement mean for ATUS 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 10-K/A?

The yearly report: full audited financial statements, the business, its risks and what management thinks about the year. Start with "Management’s Discussion and Analysis" (MD&A): management explains the year in their own words. Read "Risk Factors" for new risks — compare with last year’s list.

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 10-K/A (annual report): The yearly report: full audited financial statements, the business, its risks and what management thinks about the year.

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