{"filing":{"accession_number":"0001477932-26-003440","cik":"0001800373","ticker":"GWLL","company_name":"GOLDENWELL BIOTECH, INC.","form":"8-K","filing_date":"2026-05-27","report_date":null,"primary_document":"gdwl_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1800373/000147793226003440/gdwl_8k.htm"},"events":[{"id":8821,"run_id":7743,"accession_number":"0001477932-26-003440","anchor_item_number":"4.02","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"The Company disclosed non-reliance on previously issued financial statements in Item 4.02(a), citing failures to follow US GAAP in the timing of legal fee recognition and revenue recognition errors across three quarterly periods (March 31, June 30, and September 30, 2025 Form 10-Qs). The auditor Michael Gillespie \u0026 Associates identified that $9,840 in legal expenses should have been recorded when services were performed rather than when invoiced, and there were additional revenue recognition and prepaid fee classification errors. The Company anticipates restating these financial statements by June 30, 2026, which constitutes a material accounting restatement.","company_name":"GOLDENWELL BIOTECH, INC.","ticker":"GWLL","filing_date":"2026-05-27","form":"8-K","submitted_at":null,"items":[{"id":2026,"accession_number":"0001477932-26-003440","item_number":"4.02","item_title":"(a). 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":0.95,"reasoning":"The Company disclosed non-reliance on previously issued financial statements in Item 4.02(a), citing failures to follow US GAAP in the timing of legal fee recognition and revenue recognition errors across three quarterly periods (March 31, June 30, and September 30, 2025 Form 10-Qs). The auditor Michael Gillespie \u0026 Associates identified that $9,840 in legal expenses should have been recorded when services were performed rather than when invoiced, and there were additional revenue recognition and prepaid fee classification errors. The Company anticipates restating these financial statements by June 30, 2026, which constitutes a material accounting restatement.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-28T02:37:12.063514+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":2026,"accession_number":"0001477932-26-003440","item_number":"4.02","item_title":"(a). 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":0.95,"reasoning":"The Company disclosed non-reliance on previously issued financial statements in Item 4.02(a), citing failures to follow US GAAP in the timing of legal fee recognition and revenue recognition errors across three quarterly periods (March 31, June 30, and September 30, 2025 Form 10-Qs). The auditor Michael Gillespie \u0026 Associates identified that $9,840 in legal expenses should have been recorded when services were performed rather than when invoiced, and there were additional revenue recognition and prepaid fee classification errors. The Company anticipates restating these financial statements by June 30, 2026, which constitutes a material accounting restatement.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-28T02:37:12.063514+00:00","company_name":"GOLDENWELL BIOTECH, INC.","ticker":"GWLL","filing_date":"2026-05-27"}]}