Business Context and Reporting Period
This Form 8-K filing by Smart Sand, Inc. (Smart Sand) was submitted on November 22, 2021. The report discloses a change in the Company's senior management structure regarding the Principal Accounting Officer.
Key Financial Metrics
This filing does not contain financial performance data. There are no reported figures for revenue, profit, cash flow, margins, debt, or liquidity in this document.
Material Changes
The primary material change disclosed is the resignation of Susan Neumann from her position as Vice President of Accounting and Controller (Principal Accounting Officer), effective December 28, 2021. The Company states that Ms. Neumann is pursuing other career opportunities and that her departure is not related to any disputes regarding financial disclosures, accounting, or legal matters.
Outlook and Management Commentary
Lee Beckelman, the Company's Chief Financial Officer, will assume the role of Principal Accounting Officer following Ms. Neumann's departure. The filing contains no forward-looking guidance, risk factors, or discussion of unusual items beyond the personnel change.
Investor Verification Checklist
- Verify the effective date of the Principal Accounting Officer transition (December 28, 2021).
- Confirm that Lee Beckelman has officially assumed the Principal Accounting Officer duties.
- Review subsequent filings to ensure no undisclosed disagreements regarding financial reporting arose from the departure.