{"filing":{"accession_number":"0001683168-26-005614","cik":"0001990446","ticker":"GRPS","company_name":"Trans American Aquaculture, Inc","form":"8-K","filing_date":"2026-07-17","report_date":null,"primary_document":"transaqua_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1990446/000168316826005614/transaqua_8k.htm"},"events":[{"id":18660,"run_id":16779,"accession_number":"0001683168-26-005614","anchor_item_number":"4.02","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.99,"summary":"This is a clear financial restatement under Item 4.02. The Company's independent auditor (Boladale Lawal \u0026 CO) advised on July 13, 2026 that the previously issued 2024 Form 10-K \"should no longer be relied upon\" due to material errors in current-liability classifications, notes payable, accrued interest, and accumulated depreciation. The Company explicitly concluded these errors were \"material to the previously issued financial statements and require restatement\" under FASB ASC 250, and intends to file a Form 10-K/A. The disclosure also identifies material weaknesses in internal controls and the absence of a functioning audit committee, compounding the accounting trouble.","company_name":"Trans American Aquaculture, Inc","ticker":"GRPS","filing_date":"2026-07-17","form":"8-K","submitted_at":null,"items":[{"id":17538,"accession_number":"0001683168-26-005614","item_number":"4.02","item_title":"Non-Reliance on Previously Issued","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.99,"reasoning":"This is a clear financial restatement under Item 4.02. The Company's independent auditor (Boladale Lawal \u0026 CO) advised on July 13, 2026 that the previously issued 2024 Form 10-K \"should no longer be relied upon\" due to material errors in current-liability classifications, notes payable, accrued interest, and accumulated depreciation. The Company explicitly concluded these errors were \"material to the previously issued financial statements and require restatement\" under FASB ASC 250, and intends to file a Form 10-K/A. The disclosure also identifies material weaknesses in internal controls and the absence of a functioning audit committee, compounding the accounting trouble.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-17T20:03:01.842841+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":17538,"accession_number":"0001683168-26-005614","item_number":"4.02","item_title":"Non-Reliance on Previously Issued","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.99,"reasoning":"This is a clear financial restatement under Item 4.02. The Company's independent auditor (Boladale Lawal \u0026 CO) advised on July 13, 2026 that the previously issued 2024 Form 10-K \"should no longer be relied upon\" due to material errors in current-liability classifications, notes payable, accrued interest, and accumulated depreciation. The Company explicitly concluded these errors were \"material to the previously issued financial statements and require restatement\" under FASB ASC 250, and intends to file a Form 10-K/A. The disclosure also identifies material weaknesses in internal controls and the absence of a functioning audit committee, compounding the accounting trouble.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-17T20:03:01.842841+00:00","company_name":"Trans American Aquaculture, Inc","ticker":"GRPS","filing_date":"2026-07-17"}]}