Latest signal Figure closes Kiavi: the $590m Day-1 accounting file for cash, loan assets and debt payoff
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Pelthos convertible-debt restatement exposes a Level 3 control gap

Pelthos restated Q1 2026 after extended payoff and conversion-rate reset terms were not properly reflected in a Level 3 debt valuation. The controller question is whether contract changes reached model inputs, review evidence and close sign-off.

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