{"filing":{"accession_number":"0001437749-26-027149","cik":"0000887151","ticker":"CAPS","company_name":"Capstone Holding Corp.","form":"8-K","filing_date":"2026-08-12","report_date":"2026-08-07","primary_document":"caps20260807_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/887151/000143774926027149/caps20260807_8k.htm"},"events":[{"id":27035,"run_id":24604,"accession_number":"0001437749-26-027149","anchor_item_number":"4.02","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"The CFO concluded on August 7, 2026 that previously issued unaudited condensed consolidated financial statements for multiple quarterly periods should no longer be relied upon due to errors in the weighted average number of common shares outstanding and related basic and diluted net loss per share calculations. The company is filing amended 10-Q/A forms to restate these amounts across multiple periods (Q1 2025, Q2 2025, Q3 2025, and Q1 2026), and management identified a material weakness in internal controls over financial reporting related to these computations. This is a classic financial restatement disclosure under Item 4.02.","company_name":"Capstone Holding Corp.","ticker":"CAPS","filing_date":"2026-08-12","form":"8-K","submitted_at":null,"items":[{"id":28392,"accession_number":"0001437749-26-027149","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 CFO concluded on August 7, 2026 that previously issued unaudited condensed consolidated financial statements for multiple quarterly periods should no longer be relied upon due to errors in the weighted average number of common shares outstanding and related basic and diluted net loss per share calculations. The company is filing amended 10-Q/A forms to restate these amounts across multiple periods (Q1 2025, Q2 2025, Q3 2025, and Q1 2026), and management identified a material weakness in internal controls over financial reporting related to these computations. This is a classic financial restatement disclosure under Item 4.02.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-12T11:32:36.945109+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":28392,"accession_number":"0001437749-26-027149","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 CFO concluded on August 7, 2026 that previously issued unaudited condensed consolidated financial statements for multiple quarterly periods should no longer be relied upon due to errors in the weighted average number of common shares outstanding and related basic and diluted net loss per share calculations. The company is filing amended 10-Q/A forms to restate these amounts across multiple periods (Q1 2025, Q2 2025, Q3 2025, and Q1 2026), and management identified a material weakness in internal controls over financial reporting related to these computations. This is a classic financial restatement disclosure under Item 4.02.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-12T11:32:36.945109+00:00","company_name":"Capstone Holding Corp.","ticker":"CAPS","filing_date":"2026-08-12"}]}