{"filing":{"accession_number":"0001482541-26-000017","cik":"0001482541","ticker":"BNCWW","company_name":"CEA Industries Inc.","form":"8-K","filing_date":"2026-06-17","report_date":null,"primary_document":"bnc-20260611.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1482541/000148254126000017/bnc-20260611.htm"},"events":[{"id":11549,"run_id":10143,"accession_number":"0001482541-26-000017","anchor_item_number":"4.02","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"This is a clear restatement disclosure under Item 4.02. Management concluded on June 11, 2026 that previously issued condensed consolidated financial statements in two quarterly 10-Q filings should no longer be relied upon due to an error in the calculation of weighted-average shares outstanding used in EPS calculations. The error resulted in material overstatements and understatements of basic and diluted EPS across multiple periods (ranging from $0.08 to $4.26 per share), and the Company intends to file amended 10-Qs to restate the affected financial statements. This is a quintessential restatement event.","company_name":"CEA Industries Inc.","ticker":"BNCWW","filing_date":"2026-06-17","submitted_at":null,"items":[{"id":8157,"accession_number":"0001482541-26-000017","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":"This is a clear restatement disclosure under Item 4.02. Management concluded on June 11, 2026 that previously issued condensed consolidated financial statements in two quarterly 10-Q filings should no longer be relied upon due to an error in the calculation of weighted-average shares outstanding used in EPS calculations. The error resulted in material overstatements and understatements of basic and diluted EPS across multiple periods (ranging from $0.08 to $4.26 per share), and the Company intends to file amended 10-Qs to restate the affected financial statements. This is a quintessential restatement event.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-17T20:11:08.533336+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":8157,"accession_number":"0001482541-26-000017","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":"This is a clear restatement disclosure under Item 4.02. Management concluded on June 11, 2026 that previously issued condensed consolidated financial statements in two quarterly 10-Q filings should no longer be relied upon due to an error in the calculation of weighted-average shares outstanding used in EPS calculations. The error resulted in material overstatements and understatements of basic and diluted EPS across multiple periods (ranging from $0.08 to $4.26 per share), and the Company intends to file amended 10-Qs to restate the affected financial statements. This is a quintessential restatement event.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-17T20:11:08.533336+00:00","company_name":"CEA Industries Inc.","ticker":"BNCWW","filing_date":"2026-06-17"}]}