BestGofer Inc.
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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GULF RESOURCES, INC.
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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