{"filing":{"accession_number":"0001213900-26-083411","cik":"0002028336","ticker":"NUAIW","company_name":"New ERA Energy \u0026 Digital, Inc.","form":"8-K","filing_date":"2026-07-30","report_date":"2026-07-24","primary_document":"ea0299918-8k_newera.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2028336/000121390026083411/ea0299918-8k_newera.htm"},"events":[{"id":22280,"run_id":20144,"accession_number":"0001213900-26-083411","anchor_item_number":"4.02","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"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.","company_name":"New ERA Energy \u0026 Digital, Inc.","ticker":"NUAIW","filing_date":"2026-07-30","form":"8-K","submitted_at":null,"items":[{"id":22179,"accession_number":"0001213900-26-083411","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 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.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-31T00:27:37.386752+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":22179,"accession_number":"0001213900-26-083411","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 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.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-31T00:27:37.386752+00:00","company_name":"New ERA Energy \u0026 Digital, Inc.","ticker":"NUAIW","filing_date":"2026-07-30"}]}