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Red Flags Detected

  • Material Weakness (worsened) — Material weaknesses in internal controls remain unresolved one year later (June 2025 to June 2026), with disclosure controls still ineffective despite ongoing remediation efforts; senior finance executives failed to set appropriate tone at top and lacked transparency with CEO/Board regarding cash management practices.
  • Sec Investigation (unchanged) — Active SEC Division of Enforcement investigation into cash management practices (including deferring vendor payments beyond terms), related disclosures, and internal control effectiveness; outcome unpredictable.
  • Securities Litigation (new) — Stockholder class action in SDNY ongoing seeking monetary damages for alleged false and misleading disclosures; EDNY case voluntarily dismissed in June 2026.
  • Asset Impairment (new) — Company recorded $38M impairment charge on a non-financial asset held for sale and subsequently sold during Q1 FY27.
NYSE: KD Kyndryl Holdings, Inc. 10-Q

Kyndryl Q1 FY27: revenue down 3%, net loss -$55.0M on -$55.0M restructuring, material weaknesses persist

Filed August 5, 2026 · Period ending June 30, 2026 · Compared to 10-Q/A Feb 17, 2026 · ~2 min read

Key Changes

  • high

    Material weaknesses in internal controls remain unresolved one year later (June 2025 to June 2026), with disclosure controls still ineffective despite appointing permanent CFO/GC and completing remediation enhancements; company targets March 2027 for full remediation.

    Controls and Procedures verify on EDGAR →
  • high

    SEC Division of Enforcement investigating cash management practices, related disclosures, and internal control effectiveness; stockholder class action in SDNY ongoing seeking monetary damages after EDNY case dismissed.

    Legal Proceedings verify on EDGAR →
  • high

    Revenue fell 3.3% to $3.6B; net loss of $55M vs. prior-year income of $56M driven by $152M workforce rebalancing charges (targeting $400-500M annual savings), $38M facility sale impairment, and $22M higher SG&A, partially offset by $50M lower tax provision.

    MD&A: Financial Results verify on EDGAR →

2 more material changes behind this preview — plus the full narrative summary, section-by-section diffs against the prior filing, and verbatim quotes with EDGAR citations.

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Figures/quotes linked to EDGAR · Narrative written by AI · Aug 6, 2026 · How we verify