{"filing":{"accession_number":"0001213900-26-073669","cik":"0001711012","ticker":"AIHS","company_name":"Senmiao Technology Ltd","form":"8-K","filing_date":"2026-06-30","report_date":null,"primary_document":"ea0296305-8k_senmiao.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1711012/000121390026073669/ea0296305-8k_senmiao.htm"},"events":[{"id":15089,"run_id":13457,"accession_number":"0001213900-26-073669","anchor_item_number":"4.02","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"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.","company_name":"Senmiao Technology Ltd","ticker":"AIHS","filing_date":"2026-06-30","form":"8-K","submitted_at":null,"items":[{"id":12724,"accession_number":"0001213900-26-073669","item_number":"4.02","item_title":"Non-Reliance on Previously Issued","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"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.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-01T02:25:00.969848+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":12724,"accession_number":"0001213900-26-073669","item_number":"4.02","item_title":"Non-Reliance on Previously Issued","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"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.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-01T02:25:00.969848+00:00","company_name":"Senmiao Technology Ltd","ticker":"AIHS","filing_date":"2026-06-30"}]}