Showing material events only. Routine administrative filings — bylaw amendments, technical fund updates, procedural FD disclosures — are filtered out so the front page stays signal-dense.
8-K
Restatement
confidence 98%
filed 2026-08-28
Item 4.02
The Audit Committee concluded that the Company's previously issued audited balance sheet as of May 14, 2026 "should no longer be relied upon due to an error in accounting" related to improper recording of $1,957,000 in accrued expenses, $93,000 in additional paid-in capital, and misclassification of $1,150,000 in offering costs. The Company identified a material weakness in internal controls and intends to file restated audited financial statements. This is a classic financial restatement under Item 4.02.
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8-K
Restatement
confidence 92%
filed 2026-08-28
Item 8.01
Management has identified accounting and recordkeeping matters relating to the recognition, classification, and timing of certain liabilities, indebtedness, and payments in the second quarter of 2026, and has determined that an amendment or restatement of its financial statements is appropriate or required. The Company intends to promptly file the applicable amended report.
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8-K
Restatement
confidence 72%
filed 2026-08-27
Item 8.01
The Company disclosed that it cannot complete its 10-K audit due to missing books, records, and supporting documentation from subsidiary Gong Fa Cai maintained by the former CFO, and is assessing whether previously issued financial statements should no longer be relied upon.
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8-K
Restatement
confidence 98%
filed 2026-08-24
The filing discloses non-reliance on previously issued unaudited consolidated financial statements for the three and six months ended June 30, 2026, filed in the Form 10-Q on August 4, 2026. The principal error involved use of incorrect reporting year data, resulting in material corrections to operating results (loss of $151,080 corrected to income of $22,716), net income ($580,542 corrected to $218,658), and other line items. The Company identified deficiencies in period-end close and reconciliation controls and is implementing remediation measures. This is a classic Item 4.02 restatement disclosure.
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8-K
Restatement
confidence 98%
filed 2026-08-17
Item 4.02
The Board concluded on August 14, 2026 that previously issued consolidated financial statements for fiscal years 2024 and 2025, as well as interim quarterly statements, should no longer be relied upon due to identified errors requiring restatement. The restatement involves material adjustments across multiple categories: goodwill reduction of $1.35M, balance sheet reclassifications totaling ~$666K, income tax adjustments of $111K, lease accounting corrections, and cumulative equity impact of $2.1M in accumulated losses. This is a classic Item 4.02 non-reliance disclosure triggering a financial restatement.
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8-K
Restatement
confidence 98%
filed 2026-08-14
The filing discloses under Item 4.02 that HCW Biologics' Audit Committee concluded the Company's previously issued unaudited condensed financial statements for Q1 2026 should no longer be relied upon due to a material misstatement in earnings per share (EPS) calculation. The error involved misapplication of the two-class method for EPS, resulting in an overstatement of $0.80 per share ($2.19 reported vs. corrected amount). The Company identified a material weakness in internal controls over technical accounting review and intends to file a Form 10-Q/A to restate the affected financial statements.
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6-K
Restatement
confidence 95%
filed 2026-08-13
EX-99.1
PLDT disclosed that it will amend its Form 20-F for fiscal year 2025 to correct financial statement errors related to hedge accounting and reclassifications, and to reflect a material weakness in internal controls over financial reporting. The independent auditor (SGV) has withdrawn its opinions on both internal controls and the financial statements. Although the company states the revisions are not expected to materially affect net income or key metrics, the withdrawal of audit opinions and the need to amend previously filed financial statements constitute a restatement under Item 4.02 standards.
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8-K
Restatement
confidence 98%
filed 2026-08-13
Item 4.02
The Audit Committee concluded on August 12, 2026 that the Company's previously issued condensed consolidated financial statements for Q1 2026 should no longer be relied upon due to a misapplication of ASC 820 (Fair Value Measurements) in valuing convertible debt. The restatement involves material adjustments: a $15.8 million increase in convertible debt liabilities, a $14.8 million increase in non-cash fair value expense, and a $14.8 million increase in accumulated deficit. The filing explicitly states "the Company will restate the condensed consolidated financial statements for the Affected Period" and discloses a material weakness in internal controls over fair value measurement of Level 3 convertible debt instruments.
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8-K
Restatement
confidence 98%
filed 2026-08-12
Item 4.02
The CFO concluded on August 7, 2026 that previously issued unaudited condensed consolidated financial statements for multiple quarterly periods should no longer be relied upon due to errors in the weighted average number of common shares outstanding and related basic and diluted net loss per share calculations. The company is filing amended 10-Q/A forms to restate these amounts across multiple periods (Q1 2025, Q2 2025, Q3 2025, and Q1 2026), and management identified a material weakness in internal controls over financial reporting related to these computations. This is a classic financial restatement disclosure under Item 4.02.
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8-K
Restatement
confidence 95%
filed 2026-08-10
Item 4.02
The company disclosed non-reliance on the 2025 Form 10-K financial statements for years ended December 31, 2024 and 2025, as the auditor disclaimed its audit report due to incomplete audit procedures and no opinion being formed. Management concluded investors should not rely on those financial statements pending a new audit by a replacement firm.
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8-K
Restatement
confidence 98%
filed 2026-08-06
Item 4.02
The audit committee concluded that previously issued financial statements for multiple periods (fiscal years 2024–2025 and quarterly periods through Q1 2026) should no longer be relied upon due to unrecorded sales and income tax liabilities discovered in a nexus study. The Company plans to restate these financial statements and has identified a material weakness in internal controls over tax compliance. This is a classic restatement disclosure under Item 4.02, with quantified preliminary adjustments (~$1.98 million in liabilities) affecting multiple line items.
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6-K
Restatement
confidence 98%
filed 2026-08-06
The Audit Committee concluded on August 3, 2026 that "certain errors had been identified" in the Company's audited consolidated financial statements for fiscal year ended March 31, 2026, and determined that the Affected Financial Statements "require restatement." The errors are described as "quantitatively material" under IAS 8 and SEC SAB Nos. 99 and 108. The Company is filing Amendment No. 2 to the 2026 Annual Report on Form 20-F/A with restated audited consolidated financial statements, which is the hallmark of a financial restatement disclosure.
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8-K
Restatement
confidence 98%
filed 2026-08-06
The filing discloses non-reliance on previously issued unaudited condensed consolidated financial statements for three quarterly periods (Q1, Q2, Q3 2025) due to a material measurement error in the acquisition-date fair value of Series A Preferred Stock issued in the NAHD merger. The error of $15.77 million affected goodwill and stockholders' equity calculations under ASC 805 and ASC 250, requiring restatement of the affected periods. Management has concluded the prior statements should no longer be relied upon and is amending and restating them.
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8-K
Restatement
confidence 95%
filed 2026-08-05
Item 4.02
The Board of Directors concluded on July 31, 2026, that the Company's previously issued financial statements for fiscal year 2025 and interim periods should no longer be relied upon due to accounting errors requiring reclassification of accounts receivable and correction of non-controlling interest presentation in subsidiary Zhejiang Jizhu Technology Co., Ltd.
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8-K
Restatement
confidence 98%
filed 2026-07-30
Item 4.02
The Audit Committee determined on July 24, 2026, that the Company's previously issued unaudited condensed consolidated financial statements for the three months ended March 31, 2026, filed in the Original Form 10-Q on May 15, 2026, "require restatement and should no longer be relied upon." The filing discloses multiple material errors: (1) Expense Classification Errors of approximately $1.4 million in professional fees that should have been deferred as debt and equity issuance costs; (2) Stock-Based Compensation Errors in PSU accounting under ASC 718, with grant-date fair value originally stated at $23.5 million but inappropriately calculated and understated, with the effect potentially material; and (3) ongoing evaluation of the TCDC acquisition accounting. The Company explicitly states the combined effect "may be material" and that investors should rely only on the restated Form 10-Q/A, not the Original Form 10-Q. This is a classic Item 4.02 restatement disclosure.
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8-K
Restatement
confidence 85%
filed 2026-07-29
Item 8.01
The filing discloses that management determined the Company's previously issued internal control reports as of December 31, 2025 should no longer be relied upon, and the auditor's opinion on internal control effectiveness will be amended to express an adverse opinion. Additionally, immaterial revisions are being made to the Q1 2026 condensed consolidated financial statements due to the inadvertent purchase of 481,049 shares in excess of ESPP authorization. While the revisions themselves are characterized as immaterial, the non-reliance on prior internal control conclusions and the restatement of interim financial statements constitute a restatement event under Item 4.02 principles.
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8-K
Restatement
confidence 85%
filed 2026-07-28
Item 7.01
Although this Item 7.01 is technically a Regulation FD disclosure announcing a rescheduled earnings call, the substance of the disclosure centers on the company's prior announcement (July 14, 2026 Form 8-K) of financial statement restatements. The filing explicitly states that "consolidated financial statements as of and for the years ended December 31, 2024, and December 31, 2025, and the quarter ended March 31, 2026, should be restated" and that "previously issued consolidated financial statements, and the related audit reports...should no longer be relied on." The restatement is material and is the driving force behind the delay in reporting Q2 2026 results. While the immediate disclosure is procedural (rescheduling), the material event being disclosed is the restatement itself.
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8-K
Restatement
confidence 85%
filed 2026-07-24
Item 4.02
GreenGrowth CPAs withdrew its audit opinion on the December 31, 2025 financial statements, triggering a non-reliance disclosure under Item 4.02. The newly appointed auditor UHY LLP is engaged to provide a replacement opinion.
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8-K
Restatement
confidence 99%
filed 2026-07-17
Item 4.02
This is a clear financial restatement under Item 4.02. The Company's independent auditor (Boladale Lawal & CO) advised on July 13, 2026 that the previously issued 2024 Form 10-K "should no longer be relied upon" due to material errors in current-liability classifications, notes payable, accrued interest, and accumulated depreciation. The Company explicitly concluded these errors were "material to the previously issued financial statements and require restatement" under FASB ASC 250, and intends to file a Form 10-K/A. The disclosure also identifies material weaknesses in internal controls and the absence of a functioning audit committee, compounding the accounting trouble.
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8-K
Restatement
confidence 98%
filed 2026-07-15
Item 4.02
BayFirst Financial restated consolidated financial statements for years ended December 31, 2024 and 2025, and Q1 2026, due to material understatement of provision expense and overstatement of net interest income. The restatement identified $2.8 million in deferred origination costs and $2.1 million in accrued interest related to defaulted loans, resulting in corrections to 2024 net income (from $12.6M to $11.4M), 2025 net loss (from $22.9M to $24.2M), and Q1 2026 net loss (from $5.7M to $5.9M).
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8-K
Restatement
confidence 99%
filed 2026-07-15
Item 4.02
The filing explicitly discloses that the Company's independent auditor advised that previously issued financial statements "should no longer be relied upon" due to errors in accounting for defaults on certain loans payable. The Company identified material errors totaling $1,376,890 in three quarterly periods (Q1, Q2, Q3 2025) that resulted in understated current portion of loans payable and unrecorded non-operating losses. The Company concluded these errors were material under FASB ASC 250, SAB No. 99, and SAB No. 108, and intends to file amended Form 10-Q/A filings to restate the affected financial statements. This is a classic financial restatement disclosure under Item 4.02.
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8-K
Restatement
confidence 98%
filed 2026-07-08
The filing discloses under Item 4.02 that the Board concluded the Company's previously issued financial statements for Q3 2024, full-year 2024, Q1 2025, and Q2 2025 "contain certain errors and misstatements that must be corrected and that the Original Financial Statements must be restated." The restatement encompasses multiple periods and includes adjustments to earnings per share, tax amounts, and common stock subject to redemption. Additionally, the Company disclosed a material weakness in internal controls over financial reporting, indicating systemic accounting deficiencies that necessitate the restatement.
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8-K
Restatement
confidence 98%
filed 2026-06-30
Item 4.02
The Audit Committee concluded that the Company's previously issued unaudited condensed financial statements for the period ended December 31, 2025 should no longer be relied upon due to misclassification of warrants as equity instruments rather than derivative liabilities. The Company intends to file a restatement with material impacts including understatement of derivative liabilities of $4,925 thousand and overstatement of additional paid-in capital of $2,829 thousand, along with multiple other adjustments to gain on fair value changes and excess warrant fair value. This is a classic Item 4.02 non-reliance disclosure triggering a financial restatement.
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6-K
Restatement
confidence 92%
filed 2026-06-29
EX-99.1
SOL Strategies announced the filing of "amended and restated" Q2 fiscal 2026 interim financial statements that "fully replace" the original filings from May 15, 2026. The company identified and corrected multiple presentation and classification matters including revaluation loss on digital assets, earnings per share, cash flow statements, shareholders' equity changes, fair value of cryptocurrencies, stock option activity, and subsequent events. Although the company states the corrections did not change total comprehensive loss, total assets, liabilities, or shareholders' equity, the restatement of interim financial statements is a material disclosure that would affect investor assessment of financial reporting reliability.
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6-K
Restatement
confidence 92%
filed 2026-06-24
The filing is a response to an Indonesia Stock Exchange explanation request regarding the 2025 audited financial statements. It addresses a reclassification of drop cable assets from accounting errors to a voluntary change in accounting policy (PSAK 208), the treatment of "last mile to the customers" assets, derecognition of non-economic assets, and corrections to approximately 140 transactions lacking economic substance. The document explicitly references prior Form 6-K filings (March 10, 2026 and April 30, 2026/A) that disclosed accounting errors and material weaknesses subsequently withdrawn, indicating a financial restatement involving retrospective application of accounting policy changes and corrections to prior-period financial statements.
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8-K
Restatement
confidence 95%
filed 2026-06-24
The Audit Committee concluded on June 24, 2026, that the Company's previously issued audited financial statements for fiscal year ended December 31, 2024, should no longer be relied upon due to an inadvertently failed recording of a $1,319,366 derivative liability related to convertible debt. The Company intends to correct this error by filing an amendment to the Original Filing, which is the hallmark of a financial restatement under Item 4.02.
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8-K
Restatement
confidence 98%
filed 2026-06-23
Item 4.02
The Board determined on June 23, 2026 that the Company's previously issued financial statements for fiscal years 2022–2025 should no longer be relied upon due to improper recognition of a $499.4 million intangible asset and audit report deficiencies from Olayinka Oyebola & Co. Management has concluded the asset should be removed and the Affected Financial Statements restated, which will materially reduce total assets and stockholders' equity. This is a classic non-reliance and restatement disclosure under Item 4.02.
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8-K
Restatement
confidence 98%
filed 2026-06-23
The filing discloses under Item 4.02 that the Board concluded on June 23, 2026 that previously issued unaudited condensed consolidated financial statements for three interim periods in 2024 (Q1, Q2, and Q3) should no longer be relied upon due to multiple accounting errors including misclassifications of client funds, related party advances, subscription receivables, intercompany eliminations, omitted share issuances, and foreign currency translation errors. The Company identified material weaknesses in internal controls and restated the affected interim periods as comparative information in amended 2025 quarterly reports. This is a clear financial restatement disclosure under Item 4.02.
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8-K
Restatement
confidence 98%
filed 2026-06-22
Item 4.02
The Audit Committee determined on June 17, 2026 that previously issued unaudited condensed consolidated financial statements for the three and nine months ended January 31, 2026 require restatement and should no longer be relied upon. The error involved a material goodwill impairment charge of $89.4 million related to the Space reporting unit, resulting in understated net loss by $87.3 million and overstated total assets by $89.4 million. The company also identified a material weakness in internal controls over financial reporting related to the goodwill impairment analysis.
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8-K
Restatement
confidence 98%
filed 2026-06-22
Item 4.02
The filing explicitly discloses non-reliance on previously issued unaudited interim financial statements for the quarters ended August 31, 2024 and November 30, 2024, due to the failure to reflect 50,850,000 shares issued on June 5, 2024 and related stock-based compensation under ASC 718. The Company is restating these financial statements via amended 10-Q/A filings. This is a classic restatement disclosure under Item 4.02, driven by accounting errors in share issuance and stock-based compensation recognition.
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8-K
Restatement
confidence 98%
filed 2026-06-17
Item 4.02
This is a clear restatement disclosure under Item 4.02. Management concluded on June 11, 2026 that previously issued condensed consolidated financial statements in two quarterly 10-Q filings should no longer be relied upon due to an error in the calculation of weighted-average shares outstanding used in EPS calculations. The error resulted in material overstatements and understatements of basic and diluted EPS across multiple periods (ranging from $0.08 to $4.26 per share), and the Company intends to file amended 10-Qs to restate the affected financial statements. This is a quintessential restatement event.
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8-K
Restatement
confidence 99%
filed 2026-06-11
Item 4.02
The Audit Committee concluded on June 9, 2026 that the Company's previously issued audited financial statements for fiscal years ended September 30, 2025 and 2024, and unaudited interim financial statements for multiple periods, "should not be relied upon and require restatement" due to errors in warrant accounting, SEPA accounting, and restricted stock award accounting. The Company is filing amended 10-K/A and 10-Q/A forms with restated financial statements. This is a classic Item 4.02 restatement disclosure with unmistakable language indicating non-reliance on prior financial statements.
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8-K
Restatement
confidence 98%
filed 2026-06-08
The filing discloses non-reliance on previously issued financial statements spanning fiscal years 2024–2025 and multiple quarterly periods (Q1–Q3 2025, Q1 2026). The Board concluded on June 3, 2026 that audited and unaudited financial statements should no longer be relied upon due to material errors including misclassification of $7.1M in client funds, an $8.2M subscription receivable reclassification to contra-equity, intercompany elimination errors, and foreign currency translation adjustments. This is a classic Item 4.02 restatement disclosure with substantial corrections to assets, equity, and net income across multiple periods.
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8-K
Restatement
confidence 98%
filed 2026-06-04
Item 4.02
Gulf Resources disclosed non-reliance on previously issued financial statements under Item 4.02, stating it will amend its FY2024 Form 10-K and Q1-Q3 2025 Form 10-Qs to restate the recognition of buildings as fixed assets versus right-of-use assets under ASC 842. The company explicitly states "The Prior Filings should no longer be relied upon because of errors identified in such financial statements," which is the hallmark of a financial restatement. This affects multiple periods and required a Form 12b-25 late filing notice, indicating material accounting corrections.
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8-K
Restatement
confidence 98%
filed 2026-06-02
Item 4.02
The Audit Committee concluded on May 29, 2026 that the Company's previously issued consolidated financial statements for the three and nine months ended March 31, 2026 should no longer be relied upon due to a formula omission error in the weighted-average shares calculation that overstated basic and diluted EPS by $0.02 and $0.01 respectively. The Company intends to file a Form 10-Q/A to restate the affected financial statements, and management identified a material weakness in internal control over financial reporting related to the error. This is a classic financial restatement disclosure under Item 4.02.
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8-K
Restatement
confidence 95%
filed 2026-06-02
Item 4.02 discloses that INVO Fertility's previously issued unaudited consolidated financial statements for Q1, Q2, and Q3 2025 are being restated due to multiple accounting errors identified in an internal review. The errors involve derivative and debt extinguishment accounting, preferred stock classification, convertible debentures, warrant classification, and debt amendment treatment. The audit committee concluded on June 1, 2026 that the three quarterly reports (10-Qs filed May 20, August 14, and November 17, 2025) should no longer be relied upon, with restatement to be presented in the 2025 Form 10-K.
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8-K
Restatement
confidence 95%
filed 2026-05-27
Item 4.02
The Company disclosed non-reliance on previously issued financial statements in Item 4.02(a), citing failures to follow US GAAP in the timing of legal fee recognition and revenue recognition errors across three quarterly periods (March 31, June 30, and September 30, 2025 Form 10-Qs). The auditor Michael Gillespie & Associates identified that $9,840 in legal expenses should have been recorded when services were performed rather than when invoiced, and there were additional revenue recognition and prepaid fee classification errors. The Company anticipates restating these financial statements by June 30, 2026, which constitutes a material accounting restatement.
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8-K
Restatement
confidence 95%
filed 2026-05-27
Item 4.02
Management concluded that previously issued financial statements in the 10-K for fiscal year 2025 and 10-Q for Q1 2026 should no longer be relied upon due to revised accounting treatment of the Peeples Inc. acquisition from a business combination framework to an asset acquisition framework under ASC 805-50. The company is filing amended reports with restated financial statements.
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8-K
Restatement
confidence 95%
filed 2026-05-26
Item 4.02
The filing explicitly discloses non-reliance on the Annual Report on Form 10-K for fiscal year 2025 due to identified errors in bank and credit card statement accounting. The Company is preparing a Form 10-K/A amendment to correct material misstatements including an $83,422 understatement of expenses, $121,122 understatement of liabilities, and $40,000 overstatement of paid-in capital. This is a classic financial restatement under Item 4.02, material to investors assessing the registrant's financial position and internal controls.
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8-K
Restatement
confidence 97%
filed 2026-05-22
Item 4.02
On May 21, 2026, the Audit Committee determined that the Company's Q1 2026 interim financial statements (filed May 12, 2026) should no longer be relied upon and must be restated due to accounting errors in revenue recognition. The errors resulted in overstatement of revenue and accounts receivable by $529 thousand and overstatement of gross profit by $296 thousand, stemming from inadequate internal controls over customer modified purchase orders.
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8-K
Restatement
confidence 75%
filed 2026-05-19
Item 8.01
The Company discloses that it remains unable to file its Form 10-Q due to "accounting adjustments required by the Company and its auditors in response to SEC comments on the Annual Report on Form 10-K for the financial year ended December 31, 2024." This indicates SEC-driven accounting corrections that cascade through interrelated financial figures in prior and current reports, a hallmark of restatement activity. While the filing does not explicitly use the word "restatement," the disclosure of required accounting adjustments to prior-year financials that prevent current-period filing is material and consistent with restatement disclosure patterns.
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8-K
Restatement
confidence 98%
filed 2026-05-19
Item 4.02
This is a classic financial restatement under Item 4.02(a). Management concluded that previously issued unaudited interim financial statements for Q1 2026 should no longer be relied upon due to a material goodwill impairment of $78,754 that was not recorded as of February 28, 2026. The restatement increased the net loss from $(7,001) to $(85,755)—an 11-fold increase—and reduced goodwill to zero, with corresponding adjustments to operating expenses, stockholders' deficit, and EPS. The company filed a Form 10-Q/A with restated financials on May 8, 2026.
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