{"filing":{"accession_number":"0001493152-26-027774","cik":"0001722731","ticker":"FDCT","company_name":"FDCTECH, INC.","form":"8-K","filing_date":"2026-06-08","report_date":null,"primary_document":"form8-k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1722731/000149315226027774/form8-k.htm"},"events":[{"id":6313,"run_id":5533,"accession_number":"0001493152-26-027774","anchor_item_number":null,"event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"The filing discloses non-reliance on previously issued financial statements spanning fiscal years 2024–2025 and multiple quarterly periods (Q1–Q3 2025, Q1 2026). The Board concluded on June 3, 2026 that audited and unaudited financial statements should no longer be relied upon due to material errors including misclassification of $7.1M in client funds, an $8.2M subscription receivable reclassification to contra-equity, intercompany elimination errors, and foreign currency translation adjustments. This is a classic Item 4.02 restatement disclosure with substantial corrections to assets, equity, and net income across multiple periods.","company_name":"FDCTECH, INC.","ticker":"FDCT","filing_date":"2026-06-08","form":"8-K","submitted_at":null,"items":null}],"classifications":[{"id":5351,"accession_number":"0001493152-26-027774","item_number":null,"item_title":null,"event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"The filing discloses non-reliance on previously issued financial statements spanning fiscal years 2024–2025 and multiple quarterly periods (Q1–Q3 2025, Q1 2026). The Board concluded on June 3, 2026 that audited and unaudited financial statements should no longer be relied upon due to material errors including misclassification of $7.1M in client funds, an $8.2M subscription receivable reclassification to contra-equity, intercompany elimination errors, and foreign currency translation adjustments. This is a classic Item 4.02 restatement disclosure with substantial corrections to assets, equity, and net income across multiple periods.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-08T21:32:06.503658+00:00","company_name":"FDCTECH, INC.","ticker":"FDCT","filing_date":"2026-06-08"}]}