{"filing":{"accession_number":"0001214659-26-007617","cik":"0001106861","ticker":"CSDX","company_name":"CS DIAGNOSTICS CORP.","form":"8-K","filing_date":"2026-06-23","report_date":null,"primary_document":"w6232618k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1106861/000121465926007617/w6232618k.htm"},"events":[{"id":13069,"run_id":11596,"accession_number":"0001214659-26-007617","anchor_item_number":"4.02","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"The Board determined on June 23, 2026 that the Company's previously issued financial statements for fiscal years 2022–2025 should no longer be relied upon due to improper recognition of a $499.4 million intangible asset and audit report deficiencies from Olayinka Oyebola \u0026 Co. Management has concluded the asset should be removed and the Affected Financial Statements restated, which will materially reduce total assets and stockholders' equity. This is a classic non-reliance and restatement disclosure under Item 4.02.","company_name":"CS DIAGNOSTICS CORP.","ticker":"CSDX","filing_date":"2026-06-23","form":"8-K","submitted_at":null,"items":[{"id":10110,"accession_number":"0001214659-26-007617","item_number":"4.02","item_title":"Non-Reliance on Previously Issued Financial Statements","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"The Board determined on June 23, 2026 that the Company's previously issued financial statements for fiscal years 2022–2025 should no longer be relied upon due to improper recognition of a $499.4 million intangible asset and audit report deficiencies from Olayinka Oyebola \u0026 Co. Management has concluded the asset should be removed and the Affected Financial Statements restated, which will materially reduce total assets and stockholders' equity. This is a classic non-reliance and restatement disclosure under Item 4.02.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-23T14:35:36.753784+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":10110,"accession_number":"0001214659-26-007617","item_number":"4.02","item_title":"Non-Reliance on Previously Issued Financial Statements","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"The Board determined on June 23, 2026 that the Company's previously issued financial statements for fiscal years 2022–2025 should no longer be relied upon due to improper recognition of a $499.4 million intangible asset and audit report deficiencies from Olayinka Oyebola \u0026 Co. Management has concluded the asset should be removed and the Affected Financial Statements restated, which will materially reduce total assets and stockholders' equity. This is a classic non-reliance and restatement disclosure under Item 4.02.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-23T14:35:36.753784+00:00","company_name":"CS DIAGNOSTICS CORP.","ticker":"CSDX","filing_date":"2026-06-23"}]}