{"filing":{"accession_number":"0001477932-26-003407","cik":"0000918573","ticker":"GRVE","company_name":"GROOVE BOTANICALS INC.","form":"8-K","filing_date":"2026-05-22","report_date":null,"primary_document":"grve_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/918573/000147793226003407/grve_8k.htm"},"events":[{"id":10660,"run_id":9349,"accession_number":"0001477932-26-003407","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"summary":"This is a straightforward auditor change: M. S. Madhava Rao resigned as the independent registered public accounting firm on May 13, 2026, and was immediately replaced by GSKCA \u0026 Associates. The filing explicitly discloses the resignation, acceptance by the Board, and engagement of the successor auditor under Item 4.01. While the prior auditor's reports contained going-concern language, the primary disclosed event is the change in auditors itself, making auditor_change the appropriate classification.","company_name":"GROOVE BOTANICALS INC.","ticker":"GRVE","filing_date":"2026-05-22","form":"8-K","submitted_at":null,"items":[{"id":7032,"accession_number":"0001477932-26-003407","item_number":"4.01","item_title":"Changes in Registrant’s Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"This is a straightforward auditor change: M. S. Madhava Rao resigned as the independent registered public accounting firm on May 13, 2026, and was immediately replaced by GSKCA \u0026 Associates. The filing explicitly discloses the resignation, acceptance by the Board, and engagement of the successor auditor under Item 4.01. While the prior auditor's reports contained going-concern language, the primary disclosed event is the change in auditors itself, making auditor_change the appropriate classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:55:08.771233+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":7032,"accession_number":"0001477932-26-003407","item_number":"4.01","item_title":"Changes in Registrant’s Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"This is a straightforward auditor change: M. S. Madhava Rao resigned as the independent registered public accounting firm on May 13, 2026, and was immediately replaced by GSKCA \u0026 Associates. The filing explicitly discloses the resignation, acceptance by the Board, and engagement of the successor auditor under Item 4.01. While the prior auditor's reports contained going-concern language, the primary disclosed event is the change in auditors itself, making auditor_change the appropriate classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:55:08.771233+00:00","company_name":"GROOVE BOTANICALS INC.","ticker":"GRVE","filing_date":"2026-05-22"}]}