{"filing":{"accession_number":"0001213900-26-060600","cik":"0001500198","ticker":"NMTC","company_name":"NEUROONE MEDICAL TECHNOLOGIES Corp","form":"8-K","filing_date":"2026-05-22","report_date":null,"primary_document":"ea0291925-8k_neuroone.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1500198/000121390026060600/ea0291925-8k_neuroone.htm"},"events":[{"id":10617,"run_id":9315,"accession_number":"0001213900-26-060600","anchor_item_number":"4.02","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.97,"summary":"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.","company_name":"NEUROONE MEDICAL TECHNOLOGIES Corp","ticker":"NMTC","filing_date":"2026-05-22","form":"8-K","submitted_at":null,"items":[{"id":6978,"accession_number":"0001213900-26-060600","item_number":"4.02","item_title":"Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"The Audit Committee determined on May 21, 2026 that the Company's previously issued interim financial statements for Q1 2026 (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. This is a classic restatement disclosure under Item 4.02, material to investors assessing the reliability of the Company's financial reporting.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:52:37.842354+00:00","company_name":"","ticker":null,"filing_date":""},{"id":6979,"accession_number":"0001213900-26-060600","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing explicitly discloses the Company's \"intention to restate the financial statements in the Previous Filing\" via press release dated May 22, 2026. A restatement announcement is a material event that signals accounting issues and affects investor reliance on previously issued financial statements, regardless of the Item 7.01 (Regulation FD) disclosure vehicle used.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:52:37.842354+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":6978,"accession_number":"0001213900-26-060600","item_number":"4.02","item_title":"Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"The Audit Committee determined on May 21, 2026 that the Company's previously issued interim financial statements for Q1 2026 (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. This is a classic restatement disclosure under Item 4.02, material to investors assessing the reliability of the Company's financial reporting.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:52:37.842354+00:00","company_name":"NEUROONE MEDICAL TECHNOLOGIES Corp","ticker":"NMTC","filing_date":"2026-05-22"},{"id":6979,"accession_number":"0001213900-26-060600","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing explicitly discloses the Company's \"intention to restate the financial statements in the Previous Filing\" via press release dated May 22, 2026. A restatement announcement is a material event that signals accounting issues and affects investor reliance on previously issued financial statements, regardless of the Item 7.01 (Regulation FD) disclosure vehicle used.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:52:37.842354+00:00","company_name":"NEUROONE MEDICAL TECHNOLOGIES Corp","ticker":"NMTC","filing_date":"2026-05-22"}]}