{"filing":{"accession_number":"0001140361-26-031633","cik":"0000315958","ticker":"CRMZ","company_name":"CREDITRISKMONITOR COM INC","form":"8-K","filing_date":"2026-08-06","report_date":"2026-08-03","primary_document":"ef20079472_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/315958/000114036126031633/ef20079472_8k.htm"},"events":[{"id":25456,"run_id":23107,"accession_number":"0001140361-26-031633","anchor_item_number":"4.02","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"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.","company_name":"CREDITRISKMONITOR COM INC","ticker":"CRMZ","filing_date":"2026-08-06","form":"8-K","submitted_at":null,"items":[{"id":26291,"accession_number":"0001140361-26-031633","item_number":"4.02","item_title":null,"event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"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.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-08T02:46:27.137932+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":26291,"accession_number":"0001140361-26-031633","item_number":"4.02","item_title":null,"event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"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.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-08T02:46:27.137932+00:00","company_name":"CREDITRISKMONITOR COM INC","ticker":"CRMZ","filing_date":"2026-08-06"}]}