temporal/post_fix_predictions.jsonl

{"label_state": "unlabeled", "prediction": {"document": {"schema_version": "non-reliance-v0.1", "source_url": "https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/d131456d8k.htm"}, "fields": {"accounting_topics": {"confidence": 0.9, "evidence": [{"concept": null, "context_ref": null, "end_char": 2443, "method": "controlled_accounting_topic", "raw_text": "While preparing the first quarter 2026 consolidated financial statements of Ducommun Incorporated (the \u201cCompany\u201d or \u201cDucommun\u201d), management identified an error in the Company\u2019s historical consolidated financial statements relating to the timing of stock-based compensation expense recognition (the \u201cError\u201d).", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/d131456d8k.htm", "start_char": 2136}], "reason": null, "status": "present", "value": ["expense_or_accrual"]}, "auditor_discussion_disclosed": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 10304, "method": "explicit_auditor_discussion", "raw_text": "The Audit Committee and the Board, along with management, discussed with PricewaterhouseCoopers LLP (\u201cPwC\u201d), the Company\u2019s independent registered public accounting firm, the matters disclosed in this filing pursuant to this Item 4.02.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/d131456d8k.htm", "start_char": 10070}], "reason": null, "status": "present", "value": true}, "item_4_02_variant": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 3892, "method": "item_4_02_variant", "raw_text": "nature and did not impact the Company\u2019s net revenues, gross margin or net cash provided by (used in) operating activities during the Affected Periods (as defined below). Due to the identification of this Error, on May 1, 2026, management concluded that the following previously issued financial statements of the Company (and related earnings releases, press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon:", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/d131456d8k.htm", "start_char": 3361}], "reason": null, "status": "present", "value": "a"}, "latest_conclusion_or_notice_date": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 3892, "method": "explicit_conclusion_or_notice_date", "raw_text": "Due to the identification of this Error, on May 1, 2026, management concluded that the following previously issued financial statements of the Company (and related earnings releases, press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon:", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/d131456d8k.htm", "start_char": 3531}], "reason": null, "status": "present", "value": "2026-05-01"}, "non_reliance_scope": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 3892, "method": "explicit_non_reliance_target", "raw_text": "Due to the identification of this Error, on May 1, 2026, management concluded that the following previously issued financial statements of the Company (and related earnings releases, press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon:", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/d131456d8k.htm", "start_char": 3531}, {"concept": null, "context_ref": null, "end_char": 4263, "method": "explicit_non_reliance_target", "raw_text": "Due to the identification of this Error, on May 1, 2026, management concluded that the following previously issued financial statements of the Company (and related earnings releases, press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon: \u2022 the audited consolidated financial statements (the \u201cPreviously Issued Annual Financial Statements\u201d) as of and for the fiscal years ended December 31, 2024 and December 31, 2025 contained within the 2025 Annual Report on Form 10-K (and the associated audit report of the Company\u2019s independent registered public accounting firm) (collectively, the \u201cAnnual Periods\u201d); and", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/d131456d8k.htm", "start_char": 3531}], "reason": null, "status": "present", "value": "both"}, "restatement_status": {"confidence": 0.97, "evidence": [{"concept": null, "context_ref": null, "end_char": 5357, "method": "explicit_restatement_status", "raw_text": "All material restatement information will be included in the Amended Annual Report (together with the restated financial information for the Affected Periods, the \u201cRestatement\u201d).", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/d131456d8k.htm", "start_char": 5178}], "reason": null, "status": "present", "value": "planned"}}, "telemetry": {"inference_cost_usd": 0.0, "latency_ms": 192.586, "model": "deterministic-item-4.02-rules-v0.1", "peak_python_memory_mb": 3.615}}, "record_id": "0001193125-26-201719"}
{"label_state": "unlabeled", "prediction": {"document": {"schema_version": "non-reliance-v0.1", "source_url": "https://www.sec.gov/Archives/edgar/data/1879403/000121390026050950/ea0288369-8ka1_larosa.htm"}, "fields": {"accounting_topics": {"confidence": 0.9, "evidence": [{"concept": null, "context_ref": null, "end_char": 3124, "method": "controlled_accounting_topic", "raw_text": "2025, concluded that corrections are required to revenues and cost of revenue recognition in its previously issued consolidated", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1879403/000121390026050950/ea0288369-8ka1_larosa.htm", "start_char": 2996}], "reason": null, "status": "present", "value": ["revenue_recognition"]}, "auditor_discussion_disclosed": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 6021, "method": "explicit_auditor_discussion", "raw_text": "The officers of the Company discussed the matters disclosed in this Current Report on Form 8-K with CBIZ CPAs P.C., the Company\u2019s independent registered public accounting firm.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1879403/000121390026050950/ea0288369-8ka1_larosa.htm", "start_char": 5844}], "reason": null, "status": "present", "value": true}, "item_4_02_variant": {"confidence": 0.0, "evidence": [], "reason": "Item 4.02 section does not identify paragraph (a) or (b) trigger facts", "status": "abstained", "value": null}, "latest_conclusion_or_notice_date": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 3124, "method": "explicit_conclusion_or_notice_date", "raw_text": "On April 24, 2026, the Audit Committee (the \u201cCommittee\u201d) of the Board of Directors of La Rosa Holdings Corp. (the \u201cCompany\u201d), in connection with the preparation of the Company\u2019s and its subsidiaries\u2019 consolidated financial statements for the year ended December 31, 2025, concluded that corrections are required to revenues and cost of revenue recognition in its previously issued consolidated", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1879403/000121390026050950/ea0288369-8ka1_larosa.htm", "start_char": 2730}], "reason": null, "status": "present", "value": "2026-04-24"}, "non_reliance_scope": {"confidence": 0.0, "evidence": [], "reason": "No explicit non-reliance target found in Item 4.02", "status": "abstained", "value": null}, "restatement_status": {"confidence": 0.97, "evidence": [{"concept": null, "context_ref": null, "end_char": 5299, "method": "explicit_restatement_status", "raw_text": "does not intend to file separate amended reports for the Annual Period and Interim Periods.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1879403/000121390026050950/ea0288369-8ka1_larosa.htm", "start_char": 5207}], "reason": null, "status": "present", "value": "planned"}}, "telemetry": {"inference_cost_usd": 0.0, "latency_ms": 28.277, "model": "deterministic-item-4.02-rules-v0.1", "peak_python_memory_mb": 0.513}}, "record_id": "0001213900-26-050950"}
{"label_state": "unlabeled", "prediction": {"document": {"schema_version": "non-reliance-v0.1", "source_url": "https://www.sec.gov/Archives/edgar/data/1329606/000149315226021756/form8-k.htm"}, "fields": {"accounting_topics": {"confidence": 0.9, "evidence": [{"concept": null, "context_ref": null, "end_char": 2516, "method": "controlled_accounting_topic", "raw_text": "receivables and contract assets, as well as the timing of revenue recognition and related interest income under U.S.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1329606/000149315226021756/form8-k.htm", "start_char": 2400}], "reason": null, "status": "present", "value": ["revenue_recognition"]}, "auditor_discussion_disclosed": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 3909, "method": "explicit_auditor_discussion", "raw_text": "Company\u2019s CEO and member of the Board, Calvin Pang, the Company\u2019s CFO and member of the Board, and Lauren Morrison, member of the Board and Chair of the Audit Committee, have discussed the matters disclosed in this Item 4.02 with the Company\u2019s independent registered public accounting firm, TAAD, LLP.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1329606/000149315226021756/form8-k.htm", "start_char": 3607}], "reason": null, "status": "present", "value": true}, "item_4_02_variant": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 2723, "method": "item_4_02_variant", "raw_text": "May 1, 2026, the Board of Directors (the \u201c Board \u201d) of Clean Energy Technologies, Inc. (the \u201c Company \u201d) concluded that between January 1, 2022, and September 30, 2025, the Company\u2019s accounting with respect to the historical classification, valuation, and collectability assessment of certain long-term receivables and contract assets, as well as the timing of revenue recognition and related interest income under U.S. GAAP, was incorrect. As a result, the Company\u2019s financial statements for all of the fiscal periods between January 1, 2022, and September 30, 2025 (the \u201c Impacted Periods \u201d) should no longer be relied upon.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1329606/000149315226021756/form8-k.htm", "start_char": 2097}], "reason": null, "status": "present", "value": "a"}, "latest_conclusion_or_notice_date": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 2270, "method": "explicit_conclusion_or_notice_date", "raw_text": "On May 1, 2026, the Board of Directors (the \u201c Board \u201d) of Clean Energy Technologies, Inc. (the \u201c Company \u201d) concluded that between January 1, 2022, and September 30, 2025, the", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1329606/000149315226021756/form8-k.htm", "start_char": 2094}], "reason": null, "status": "present", "value": "2026-05-01"}, "non_reliance_scope": {"confidence": 0.99, "evidence": [{"concept": null, "context_ref": null, "end_char": 2723, "method": "explicit_non_reliance_target", "raw_text": "As a result, the Company\u2019s financial statements for all of the fiscal periods between January 1, 2022, and September 30, 2025 (the \u201c Impacted Periods \u201d) should no longer be relied upon.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1329606/000149315226021756/form8-k.htm", "start_char": 2538}], "reason": null, "status": "present", "value": "financial_statements"}, "restatement_status": {"confidence": 0.75, "evidence": [{"concept": null, "context_ref": null, "end_char": 2723, "method": "explicit_non_reliance_target", "raw_text": "As a result, the Company\u2019s financial statements for all of the fiscal periods between January 1, 2022, and September 30, 2025 (the \u201c Impacted Periods \u201d) should no longer be relied upon.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1329606/000149315226021756/form8-k.htm", "start_char": 2538}], "reason": "A non-reliance target is explicit but no restatement status is stated", "status": "present", "value": "not_disclosed"}}, "telemetry": {"inference_cost_usd": 0.0, "latency_ms": 25.934, "model": "deterministic-item-4.02-rules-v0.1", "peak_python_memory_mb": 0.493}}, "record_id": "0001493152-26-021756"}
{"label_state": "unlabeled", "prediction": {"document": {"schema_version": "non-reliance-v0.1", "source_url": "https://www.sec.gov/Archives/edgar/data/940942/000119312526218141/d146211d8k.htm"}, "fields": {"accounting_topics": {"confidence": 0.7, "evidence": [{"concept": null, "context_ref": null, "end_char": 3139, "method": "unclassified_accounting_error", "raw_text": "The determination follows a review, conducted under the direction of the Audit Committee, that identified certain transactions that were prematurely or incorrectly recognized or not adequately supported.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/940942/000119312526218141/d146211d8k.htm", "start_char": 2936}], "reason": null, "status": "present", "value": ["other"]}, "auditor_discussion_disclosed": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 3958, "method": "explicit_auditor_discussion", "raw_text": "Management and the Audit Committee have discussed the matters described in this Item 4.02 with the Company\u2019s independent registered public accounting firm, Ernst & Young LLP.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/940942/000119312526218141/d146211d8k.htm", "start_char": 3783}], "reason": null, "status": "present", "value": true}, "item_4_02_variant": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 2936, "method": "item_4_02_variant", "raw_text": "On May 11, 2026, the Audit Committee of the Board of Directors of Hub Group, Inc. (the \u201cCompany\u201d), following discussion with and upon the recommendation of management, concluded that the previously issued audited consolidated financial statements of the Company as of and for each of the years ended December 31, 2024 (the \u201c2024 Financial Statements\u201d) and 2023 (the \u201c2023 Financial Statements\u201d) included in the Company\u2019s Annual Reports on Form 10-K filed on February 25, 2025 and February 27, 2024, respectively, were in each case materially misstated and should no longer be relied upon. Any previously furnished or filed reports, earnings releases, investor presentations or similar communications of the Company describing the 2024 Financial Statements or the 2023 Financial Statements (or any portion thereof) should no longer be relied upon.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/940942/000119312526218141/d146211d8k.htm", "start_char": 2089}], "reason": null, "status": "present", "value": "a"}, "latest_conclusion_or_notice_date": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 2533, "method": "explicit_conclusion_or_notice_date", "raw_text": "On May 11, 2026, the Audit Committee of the Board of Directors of Hub Group, Inc. (the \u201cCompany\u201d), following discussion with and upon the recommendation of management, concluded that the previously issued audited consolidated financial statements of the Company as of and for each of the years ended December 31, 2024 (the \u201c2024 Financial Statements\u201d) and 2023 (the \u201c2023 Financial Statements\u201d) included in the Company\u2019s Annual Reports on Form", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/940942/000119312526218141/d146211d8k.htm", "start_char": 2089}], "reason": null, "status": "present", "value": "2026-05-11"}, "non_reliance_scope": {"confidence": 0.99, "evidence": [{"concept": null, "context_ref": null, "end_char": 2677, "method": "explicit_non_reliance_target", "raw_text": "(the \u201cCompany\u201d), following discussion with and upon the recommendation of management, concluded that the previously issued audited consolidated financial statements of the Company as of and for each of the years ended December 31, 2024 (the \u201c2024 Financial Statements\u201d) and 2023 (the \u201c2023 Financial Statements\u201d) included in the Company\u2019s Annual Reports on Form 10-K filed on February 25, 2025 and February 27, 2024, respectively, were in each case materially misstated and should no longer be relied upon.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/940942/000119312526218141/d146211d8k.htm", "start_char": 2171}], "reason": null, "status": "present", "value": "financial_statements"}, "restatement_status": {"confidence": 0.75, "evidence": [{"concept": null, "context_ref": null, "end_char": 2677, "method": "explicit_non_reliance_target", "raw_text": "(the \u201cCompany\u201d), following discussion with and upon the recommendation of management, concluded that the previously issued audited consolidated financial statements of the Company as of and for each of the years ended December 31, 2024 (the \u201c2024 Financial Statements\u201d) and 2023 (the \u201c2023 Financial Statements\u201d) included in the Company\u2019s Annual Reports on Form 10-K filed on February 25, 2025 and February 27, 2024, respectively, were in each case materially misstated and should no longer be relied upon.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/940942/000119312526218141/d146211d8k.htm", "start_char": 2171}], "reason": "A non-reliance target is explicit but no restatement status is stated", "status": "present", "value": "not_disclosed"}}, "telemetry": {"inference_cost_usd": 0.0, "latency_ms": 23.456, "model": "deterministic-item-4.02-rules-v0.1", "peak_python_memory_mb": 0.44}}, "record_id": "0001193125-26-218141"}
{"label_state": "unlabeled", "prediction": {"document": {"schema_version": "non-reliance-v0.1", "source_url": "https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/tm2614742d1_8k.htm"}, "fields": {"accounting_topics": {"confidence": 0.7, "evidence": [{"concept": null, "context_ref": null, "end_char": 3435, "method": "unclassified_accounting_error", "raw_text": "upon because of non-cash technical errors in the Company\u2019s accounting relating to certain share-settled warrants of the", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/tm2614742d1_8k.htm", "start_char": 3315}], "reason": null, "status": "present", "value": ["other"]}, "auditor_discussion_disclosed": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 5994, "method": "explicit_auditor_discussion", "raw_text": "In connection with the foregoing, management expects to report a material weakness in the Company\u2019s internal control over financial reporting. The Audit Committee and the Company\u2019s management have discussed the matters disclosed in this Current Report on Form 8-K (this \u201cForm 8-K\u201d) pursuant to Item 4.02(a) with the Company\u2019s independent registered public accounting firm.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/tm2614742d1_8k.htm", "start_char": 5621}], "reason": null, "status": "present", "value": true}, "item_4_02_variant": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 5994, "method": "item_4_02_variant", "raw_text": "Item 4.02(a) with the Company\u2019s independent registered public accounting firm.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/tm2614742d1_8k.htm", "start_char": 5915}], "reason": null, "status": "present", "value": "a"}, "latest_conclusion_or_notice_date": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 2537, "method": "explicit_conclusion_or_notice_date", "raw_text": "March 31, 2026, on May 15, 2026, the audit committee of the board of directors of the Company (the \u201cAudit Committee\u201d) was made aware of and, after discussion with senior management of the Company, concluded that the Company\u2019s", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/tm2614742d1_8k.htm", "start_char": 2311}], "reason": null, "status": "present", "value": "2026-05-15"}, "non_reliance_scope": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 3435, "method": "explicit_non_reliance_target", "raw_text": "the consolidated financial statements of Canopy Growth Corporation (the \u201cCompany\u201d) for the fiscal year ended March 31, 2026, on May 15, 2026, the audit committee of the board of directors of the Company (the \u201cAudit Committee\u201d) was made aware of and, after discussion with senior management of the Company, concluded that the Company\u2019s previously issued (i) audited consolidated financial statements for the fiscal year ended March 31, 2024, included in the Company\u2019s Annual Report on Form 10-K for such fiscal year (the \u201c2024 10-K\u201d), (ii) audited consolidated financial statements for the fiscal year ended March 31, 2025, included in the Company\u2019s Annual Report on Form 10-K for such fiscal year (the \u201c2025 10-K\u201d) and (iii) unaudited consolidated financial statements for the quarterly periods ended September 30, 2023, December 31, 2023, June 30, 2024, September 30, 2024, December 31, 2024, June 30, 2025, September 30, 2025, and December 31, 2025, included in the Company\u2019s Quarterly Reports on Form 10-Q for such quarterly periods (collectively, the \u201cPrior Financial Statements\u201d), should no longer be relied upon because of non-cash technical errors in the Company\u2019s accounting relating to certain share-settled warrants of the", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/tm2614742d1_8k.htm", "start_char": 2202}, {"concept": null, "context_ref": null, "end_char": 3745, "method": "explicit_non_reliance_target", "raw_text": "In addition, the reports of the Company\u2019s independent registered public accounting firms included in the 2024 10-K and the 2025 10-K should no longer be relied upon.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/tm2614742d1_8k.htm", "start_char": 3579}], "reason": null, "status": "present", "value": "both"}, "restatement_status": {"confidence": 0.97, "evidence": [{"concept": null, "context_ref": null, "end_char": 4745, "method": "explicit_restatement_status", "raw_text": "the Company does not intend to file separate amended reports for such periods.", "section": "Item 4.02. 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{"label_state": "unlabeled", "prediction": {"document": {"schema_version": "non-reliance-v0.1", "source_url": "https://www.sec.gov/Archives/edgar/data/1800373/000147793226003440/gdwl_8k.htm"}, "fields": {"accounting_topics": {"confidence": 0.9, "evidence": [{"concept": null, "context_ref": null, "end_char": 4115, "method": "controlled_accounting_topic", "raw_text": "Additionally, with respect to March 31, 2025 Form 10-Q, the June 30, 2025 Form 10-Q and the September 30, 2025 Form 10-Q, the Company made errors in the timing of revenue recognition associated with a service contract that did not meet the criteria for revenue recognition and misclassified prepaid fees to the OTC Markes Group, Inc.", "section": "Item 4.02. 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Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1800373/000147793226003440/gdwl_8k.htm", "start_char": 4197}], "reason": null, "status": "present", "value": "financial_statements"}, "restatement_status": {"confidence": 0.75, "evidence": [{"concept": null, "context_ref": null, "end_char": 4495, "method": "explicit_non_reliance_target", "raw_text": "As a result of the above, the financial statements filed with the March 31, 2025 Form 10-Q, the June 30, 2025 Form 10-Q, and the September 30, 2025 Form 10-Q should no longer be relied upon insofar as they relate to the $9,840 of legal expenses accrued between May 21, 2024 and September 23, 2025.", "section": "Item 4.02. 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{"label_state": "unlabeled", "prediction": {"document": {"schema_version": "non-reliance-v0.1", "source_url": "https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/n4863_x26-8k.htm"}, "fields": {"accounting_topics": {"confidence": 0.0, "evidence": [], "reason": "No accounting-error topic is explicitly supported", "status": "abstained", "value": null}, "auditor_discussion_disclosed": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 4528, "method": "explicit_auditor_discussion", "raw_text": "Management discussed the matters disclosed in this Item 4.02 with the Company\u2019s independent registered public accounting firm.", "section": "Item 4.02. 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Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/n4863_x26-8k.htm", "start_char": 3203}], "reason": null, "status": "present", "value": "financial_statements"}, "restatement_status": {"confidence": 0.97, "evidence": [{"concept": null, "context_ref": null, "end_char": 4402, "method": "explicit_restatement_status", "raw_text": "The Company has filed, or intends to file, amended reports for the period ended December 31, 2025, and March 31, 2026, containing restated financial statements and expanded disclosures reflecting the revised accounting treatment and related adjustments.", "section": "Item 4.02. 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Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/754811/000143774926019086/usglobal20260601_8k.htm", "start_char": 4613}], "reason": null, "status": "present", "value": true}, "item_4_02_variant": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 1953, "method": "item_4_02_variant", "raw_text": "Item 4.02(a).", "section": "Item 4.02. 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(the \u201cCompany\u201d), in consultation with management, concluded that the Company\u2019s previously issued consolidated financial statements as of and for the three and nine months ended March 31, 2026 included in the Company\u2019s Quarterly Report on Form 10\u2011Q filed with the Securities and Exchange Commission (the \u201cSEC\u201d) on May 13, 2026 (the \u201cOriginal Form 10\u2011Q\u201d) should no longer be relied upon.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/754811/000143774926019086/usglobal20260601_8k.htm", "start_char": 2064}], "reason": null, "status": "present", "value": "2026-05-29"}, "non_reliance_scope": {"confidence": 0.99, "evidence": [{"concept": null, "context_ref": null, "end_char": 2567, "method": "explicit_non_reliance_target", "raw_text": "(the \u201cCompany\u201d), in consultation with management, concluded that the Company\u2019s previously issued consolidated financial statements as of and for the three and nine months ended March 31, 2026 included in the Company\u2019s Quarterly Report on Form 10\u2011Q filed with the Securities and Exchange Commission (the \u201cSEC\u201d) on May 13, 2026 (the \u201cOriginal Form 10\u2011Q\u201d) should no longer be relied upon.", "section": "Item 4.02. 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{"label_state": "unlabeled", "prediction": {"document": {"schema_version": "non-reliance-v0.1", "source_url": "https://www.sec.gov/Archives/edgar/data/885462/000119380526000756/e665548_8k-gulfresources.htm"}, "fields": {"accounting_topics": {"confidence": 0.7, "evidence": [{"concept": null, "context_ref": null, "end_char": 3512, "method": "unclassified_accounting_error", "raw_text": "The Prior Filings should no longer be relied upon because of errors identified in such financial statements,", "section": "Item 4.02. 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Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1722731/000149315226027774/form8-k.htm", "start_char": 2189}], "reason": null, "status": "present", "value": "2026-06-03"}, "non_reliance_scope": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 2687, "method": "explicit_non_reliance_target", "raw_text": "financial statements of the Company should no longer be relied upon: (i) the audited consolidated financial statements as of and for", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1722731/000149315226027774/form8-k.htm", "start_char": 2554}, {"concept": null, "context_ref": null, "end_char": 2930, "method": "explicit_non_reliance_target", "raw_text": "financial statements of the Company should no longer be relied upon: (i) the audited consolidated financial statements as of and for the fiscal year ended December 31, 2024, included in the Company\u2019s Annual Report on Form 10-K filed with the Securities and Exchange Commission (the \u201cSEC\u201d) on March 31, 2025 (the \u201c2024 Form 10-K\u201d), together with the related report of Olayinka", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1722731/000149315226027774/form8-k.htm", "start_char": 2554}], "reason": null, "status": "present", "value": "both"}, "restatement_status": {"confidence": 0.97, "evidence": [{"concept": null, "context_ref": null, "end_char": 10720, "method": "explicit_restatement_status", "raw_text": "restatement of the quarterly period ended June 30, 2025 reflects adjustments consistent in nature with those described above.", "section": "Item 4.02. 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Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1963685/000121390026067978/ea0294562-8k_richtech.htm", "start_char": 2406}, {"concept": null, "context_ref": null, "end_char": 3785, "method": "explicit_non_reliance_target", "raw_text": "to its financial statements for the Prior Periods and the Report of its prior Independent Registered Public Accounting Firm on the financial statements for fiscal years 2024 and 2025 should not be relied upon.", "section": "Item 4.02. 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Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1963685/000121390026067978/ea0294562-8k_richtech.htm", "start_char": 3785}], "reason": null, "status": "present", "value": "planned"}}, "telemetry": {"inference_cost_usd": 0.0, "latency_ms": 28.611, "model": "deterministic-item-4.02-rules-v0.1", "peak_python_memory_mb": 0.509}}, "record_id": "0001213900-26-067978"}
{"label_state": "unlabeled", "prediction": {"document": {"schema_version": "non-reliance-v0.1", "source_url": "https://www.sec.gov/Archives/edgar/data/1482541/000148254126000017/bnc-20260611.htm"}, "fields": {"accounting_topics": {"confidence": 0.7, "evidence": [{"concept": null, "context_ref": null, "end_char": 3613, "method": "unclassified_accounting_error", "raw_text": "The conclusion was based on the identification of an error in the calculation of the weighted-average number of shares outstanding used in determining basic and diluted earnings per share (\u201cEPS\u201d).", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1482541/000148254126000017/bnc-20260611.htm", "start_char": 3417}], "reason": null, "status": "present", "value": ["other"]}, "auditor_discussion_disclosed": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 5484, "method": "explicit_auditor_discussion", "raw_text": "Management, along with the Audit Committee, has discussed the matters disclosed in this Form 8-K with Sadler, Gibb & Associates, LLC the Company\u2019s independent registered public accounting firm.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1482541/000148254126000017/bnc-20260611.htm", "start_char": 5291}], "reason": null, "status": "present", "value": true}, "item_4_02_variant": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 3417, "method": "item_4_02_variant", "raw_text": "On June 11, 2026, the management of CEA Industries Inc. 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{"label_state": "unlabeled", "prediction": {"document": {"schema_version": "non-reliance-v0.1", "source_url": "https://www.sec.gov/Archives/edgar/data/1368622/000110465926076140/avav-20260616x8k.htm"}, "fields": {"accounting_topics": {"confidence": 0.9, "evidence": [{"concept": null, "context_ref": null, "end_char": 3353, "method": "controlled_accounting_topic", "raw_text": "During the preparation of the Company\u2019s consolidated financial statements as of and for the year ended April 30, 2026, the Company identified an error in the calculation of the carrying value used in the goodwill impairment analysis of the Space reporting unit for the Affected Period.", "section": "Item 4.02. 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The restated unaudited condensed consolidated financial statements are included in Amendment No. 1 on Form 10-Q/A for the quarter ended January 31, 2026 (the \u201cForm 10-Q/A\u201d), which is being filed concurrently with this Current Report on Form 8-K (this \u201cReport\u201d).", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1368622/000110465926076140/avav-20260616x8k.htm", "start_char": 2175}], "reason": null, "status": "present", "value": "completed"}}, "telemetry": {"inference_cost_usd": 0.0, "latency_ms": 112.894, "model": "deterministic-item-4.02-rules-v0.1", "peak_python_memory_mb": 1.851}}, "record_id": "0001104659-26-076140"}
{"label_state": "unlabeled", "prediction": {"document": {"schema_version": "non-reliance-v0.1", "source_url": "https://www.sec.gov/Archives/edgar/data/1852536/000168316826005012/redox_8k.htm"}, "fields": {"accounting_topics": {"confidence": 0.9, "evidence": [{"concept": null, "context_ref": null, "end_char": 4443, "method": "controlled_accounting_topic", "raw_text": "weighted-average shares outstanding; stock-based compensation expense; general and administrative expense; net loss; net loss per share;", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1852536/000168316826005012/redox_8k.htm", "start_char": 4306}], "reason": null, "status": "present", "value": ["expense_or_accrual"]}, "auditor_discussion_disclosed": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 5555, "method": "explicit_auditor_discussion", "raw_text": "The Company does not have a separate audit committee. The Company\u2019s Board of Directors has discussed the matters disclosed in this Item 4.02(a) with the Company\u2019s independent registered public accounting firm, Michael Gillespie & Associates, PLLC.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1852536/000168316826005012/redox_8k.htm", "start_char": 5307}], "reason": null, "status": "present", "value": true}, "item_4_02_variant": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 2382, "method": "item_4_02_variant", "raw_text": "(a) On May 30, 2026, the management of Redox International", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1852536/000168316826005012/redox_8k.htm", "start_char": 2323}], "reason": null, "status": "present", "value": "a"}, "latest_conclusion_or_notice_date": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 2506, "method": "explicit_conclusion_or_notice_date", "raw_text": "(a) On May 30, 2026, the management of Redox International Group, Corp. (formerly Intorio, Corp.) (the \u201cCompany\u201d), together with the Board of Directors of the Company, concluded that", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1852536/000168316826005012/redox_8k.htm", "start_char": 2323}], "reason": null, "status": "present", "value": "2026-05-30"}, "non_reliance_scope": {"confidence": 0.99, "evidence": [{"concept": null, "context_ref": null, "end_char": 2898, "method": "explicit_non_reliance_target", "raw_text": "the Company\u2019s previously issued unaudited interim financial statements for the quarterly periods ended August 31, 2024 and November 30, 2024 (collectively, the \u201cAffected Periods\u201d), as included in the Company\u2019s Quarterly Reports on Form 10-Q filed with the Securities and Exchange Commission (the \u201cSEC\u201d) on October 31, 2024 and February 19, 2025, respectively, should no longer be relied upon.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1852536/000168316826005012/redox_8k.htm", "start_char": 2506}], "reason": null, "status": "present", "value": "financial_statements"}, "restatement_status": {"confidence": 0.97, "evidence": [{"concept": null, "context_ref": null, "end_char": 4306, "method": "explicit_restatement_status", "raw_text": "expects the restatement to affect, for one or more of the Affected Periods, the following: shares of common stock issued and outstanding;", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1852536/000168316826005012/redox_8k.htm", "start_char": 4168}], "reason": null, "status": "present", "value": "planned"}}, "telemetry": {"inference_cost_usd": 0.0, "latency_ms": 25.468, "model": "deterministic-item-4.02-rules-v0.1", "peak_python_memory_mb": 0.445}}, "record_id": "0001683168-26-005012"}
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Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1106861/000121465926007617/w6232618k.htm", "start_char": 4427}, {"concept": null, "context_ref": null, "end_char": 6746, "method": "controlled_accounting_topic", "raw_text": "Teelani is expected to perform audit or re-audit procedures for affected periods, including the fiscal year ended December 31, 2025, as", "section": "Item 4.02. 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(the \"Company\"), after reviewing the findings of management and considering information presented regarding the Company's historical accounting, financial reporting, audit history, and disclosure controls, determined that the Company's previously issued financial statements for the fiscal years ended December 31, 2022, December 31, 2023, December 31, 2024, and December 31, 2025, and any interim financial statements or other financial information included in filings or reports for periods affected by the matters described below (collectively, the \"Affected Financial Statements\"), should no longer be relied upon.", "section": "Item 4.02. 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Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1106861/000121465926007617/w6232618k.htm", "start_char": 2081}], "reason": null, "status": "present", "value": "2026-06-23"}, "non_reliance_scope": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 2779, "method": "explicit_non_reliance_target", "raw_text": "issued financial statements for the fiscal years ended December 31, 2022, December 31, 2023, December 31, 2024, and December 31, 2025, and any interim financial statements or other financial information included in filings or reports for periods affected by the matters described below (collectively, the \"Affected Financial Statements\"), should no longer be relied upon.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1106861/000121465926007617/w6232618k.htm", "start_char": 2407}, {"concept": null, "context_ref": null, "end_char": 6390, "method": "explicit_non_reliance_target", "raw_text": "previously issued audit reports, including audit reports issued by Olayinka Oyebola & Co. (\"Olayinka\") for certain historical periods. The Company has been informed that Olayinka is subject to SEC and related regulatory restrictions, including restrictions affecting reliance on audit reports issued by that firm. As a result, the Company has determined that audit reports issued by Olayinka with respect to affected historical financial statements, and any financial statements or filings that relied upon such audit reports, should no longer be relied upon.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1106861/000121465926007617/w6232618k.htm", "start_char": 5830}], "reason": null, "status": "present", "value": "both"}, "restatement_status": {"confidence": 0.97, "evidence": [{"concept": null, "context_ref": null, "end_char": 5218, "method": "explicit_restatement_status", "raw_text": "the Affected Financial Statements and determining the nature and extent of any required amendments, re-audits, restatements or enhanced disclosures.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1106861/000121465926007617/w6232618k.htm", "start_char": 5069}], "reason": null, "status": "present", "value": "planned"}}, "telemetry": {"inference_cost_usd": 0.0, "latency_ms": 28.203, "model": "deterministic-item-4.02-rules-v0.1", "peak_python_memory_mb": 0.452}}, "record_id": "0001214659-26-007617"}
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Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1688126/000149315226029921/form8-k.htm", "start_char": 2822}], "reason": null, "status": "present", "value": ["loan_or_credit"]}, "auditor_discussion_disclosed": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 3196, "method": "explicit_auditor_discussion", "raw_text": "in consultation with the Board, management, and the Company\u2019s independent registered public accounting firm, Beckles & Co. (\u201cBeckles\u201d), concluded that the Company\u2019s previously issued audited financial statements for the fiscal year ended December 31, 2024, included in the Company\u2019s Annual Report on Form 10-K filed with the Securities and Exchange Commission (the \u201cSEC\u201d) on June 13, 2025 (the \u201cOriginal Filing\u201d), should no longer be relied upon. Beckles determined that, for the year ended December 31, 2024, the Company had inadvertently failed to record a derivative liability of $1,319,366 related to certain convertible debt. Based on this determination, Beckles recommended that the Company undertake a re-audit of its financial statements for such period. The Company intends to correct this error by filing an amendment to the Original Filing. The Audit Committee, the Board, and management have discussed the matters disclosed in this Item 4.02 with Beckles.", "section": "Item 4.02. 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(\u201cBeckles\u201d), concluded that the Company\u2019s previously issued audited financial statements for the fiscal year ended December 31, 2024, included in the Company\u2019s Annual Report on Form 10-K filed with the Securities and Exchange Commission (the \u201cSEC\u201d) on June 13, 2025 (the \u201cOriginal Filing\u201d), should no longer be relied upon.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1688126/000149315226029921/form8-k.htm", "start_char": 2108}], "reason": null, "status": "present", "value": "a"}, "latest_conclusion_or_notice_date": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 2466, "method": "explicit_conclusion_or_notice_date", "raw_text": "On June 24, 2026, the Audit Committee of the Board of Directors (the \u201cBoard\u201d) of The Crypto Company, Inc. (the \u201cCompany\u201d), in consultation with the Board, management, and the Company\u2019s independent registered public accounting firm, Beckles & Co. (\u201cBeckles\u201d), concluded that the Company\u2019s previously issued audited financial statements for the fiscal year ended", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1688126/000149315226029921/form8-k.htm", "start_char": 2105}], "reason": null, "status": "present", "value": "2026-06-24"}, "non_reliance_scope": {"confidence": 0.99, "evidence": [{"concept": null, "context_ref": null, "end_char": 2675, "method": "explicit_non_reliance_target", "raw_text": "(\u201cBeckles\u201d), concluded that the Company\u2019s previously issued audited financial statements for the fiscal year ended December 31, 2024, included in the Company\u2019s Annual Report on Form 10-K filed with the Securities and Exchange Commission (the \u201cSEC\u201d) on June 13, 2025 (the \u201cOriginal Filing\u201d), should no longer be relied upon.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1688126/000149315226029921/form8-k.htm", "start_char": 2351}], "reason": null, "status": "present", "value": "financial_statements"}, "restatement_status": {"confidence": 0.97, "evidence": [{"concept": null, "context_ref": null, "end_char": 3080, "method": "explicit_restatement_status", "raw_text": "Company intends to correct this error by filing an amendment to the Original Filing.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1688126/000149315226029921/form8-k.htm", "start_char": 2995}], "reason": null, "status": "present", "value": "planned"}}, "telemetry": {"inference_cost_usd": 0.0, "latency_ms": 27.416, "model": "deterministic-item-4.02-rules-v0.1", "peak_python_memory_mb": 0.516}}, "record_id": "0001493152-26-029921"}
{"label_state": "unlabeled", "prediction": {"document": {"schema_version": "non-reliance-v0.1", "source_url": "https://www.sec.gov/Archives/edgar/data/1711012/000121390026073669/ea0296305-8k_senmiao.htm"}, "fields": {"accounting_topics": {"confidence": 0.7, "evidence": [{"concept": null, "context_ref": null, "end_char": 5388, "method": "unclassified_accounting_error", "raw_text": "The Company has evaluated the impact of the errors described above on", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1711012/000121390026073669/ea0296305-8k_senmiao.htm", "start_char": 5318}], "reason": null, "status": "present", "value": ["other"]}, "auditor_discussion_disclosed": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 4955, "method": "explicit_auditor_discussion", "raw_text": "ee discussed with Marcum Asia CPAs LLP (\u201c", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1711012/000121390026073669/ea0296305-8k_senmiao.htm", "start_char": 4913}], "reason": null, "status": "present", "value": true}, "item_4_02_variant": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 2917, "method": "item_4_02_variant", "raw_text": "The Audit Committee (the \u201c Audit Committee \u201d) of the Board of Directors of Senmiao Technology Limited (the \u201c Company \u201d), after discussion with the Company\u2019s management, concluded that the Company\u2019s previously issued unaudited condensed financial statements contained in the Company\u2019s Quarterly Report (\u201c 2026 Quarterly Report \u201d) on Form 10-Q for the period ended December 31, 2025 (the \u201c Non-Reliance Period \u201d), originally filed on February 13, 2026, should no longer be relied upon. Similarly, related press releases, earnings releases, and investor communications describing the Company\u2019s unaudited condensed financial statements for the Non-Reliance Period should no longer be relied upon.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1711012/000121390026073669/ea0296305-8k_senmiao.htm", "start_char": 2224}], "reason": null, "status": "present", "value": "a"}, "latest_conclusion_or_notice_date": {"confidence": 0.0, "evidence": [], "reason": "No explicit conclusion or accountant-notice date found", "status": "abstained", "value": null}, "non_reliance_scope": {"confidence": 0.99, "evidence": [{"concept": null, "context_ref": null, "end_char": 2707, "method": "explicit_non_reliance_target", "raw_text": "the Company\u2019s management, concluded that the Company\u2019s previously issued unaudited condensed financial statements contained in the Company\u2019s Quarterly Report (\u201c 2026 Quarterly Report \u201d) on Form 10-Q for the period ended December 31, 2025 (the \u201c Non-Reliance Period \u201d), originally filed on February 13, 2026, should no longer be relied upon.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1711012/000121390026073669/ea0296305-8k_senmiao.htm", "start_char": 2367}], "reason": null, "status": "present", "value": "financial_statements"}, "restatement_status": {"confidence": 0.97, "evidence": [{"concept": null, "context_ref": null, "end_char": 3871, "method": "explicit_restatement_status", "raw_text": "The restatement is expected to have an impact on the unaudited condensed financial statements for the Non-Reliance", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1711012/000121390026073669/ea0296305-8k_senmiao.htm", "start_char": 3756}], "reason": null, "status": "present", "value": "planned"}}, "telemetry": {"inference_cost_usd": 0.0, "latency_ms": 27.781, "model": "deterministic-item-4.02-rules-v0.1", "peak_python_memory_mb": 0.476}}, "record_id": "0001213900-26-073669"}
{"label_state": "unlabeled", "prediction": {"document": {"schema_version": "non-reliance-v0.1", "source_url": "https://www.sec.gov/Archives/edgar/data/1889450/000149315226032525/form8-k.htm"}, "fields": {"accounting_topics": {"confidence": 0.9, "evidence": [{"concept": null, "context_ref": null, "end_char": 3488, "method": "controlled_accounting_topic", "raw_text": "common stock subject to redemption as of each period was adjusted due to the required tax adjustments, and (iii) there could be some", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1889450/000149315226032525/form8-k.htm", "start_char": 3355}], "reason": null, "status": "present", "value": ["tax"]}, "auditor_discussion_disclosed": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 8605, "method": "explicit_auditor_discussion", "raw_text": "The Company\u2019s remediation plan with respect to the such material weakness will be described in more detail in the Company\u2019s Annual Report on Form 10-K for year ended December 31, 2025, which the Company plans to file as promptly as possible. The Company\u2019s management and the Audit Committee have discussed with CBIZ CPAs P.C., the Company\u2019s independent registered public accounting firm, the matters disclosed in this Current Report on Form 8-K pursuant to this Item 4.02.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1889450/000149315226032525/form8-k.htm", "start_char": 8132}], "reason": null, "status": "present", "value": true}, "item_4_02_variant": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 5698, "method": "item_4_02_variant", "raw_text": "Once management determines the specific revisions and modifications that are required to be made to the Original Financial Statements, the Company will then proceed to restate the Original Financial Statements. The Board also concluded (i) the Company\u2019s Quarterly Report on Form 10-Q for the quarter ended September 30, 2024 as filed with the U.S. Securities and Exchange Commission the (\u201cSEC\u201d) on January 28, 2025 (the \u201cQ-3 Form 10-Q\u201d); (ii) the Company\u2019s Annual Report on Form 10-K for the year ended December 31, 2024 as filed with the SEC on April 9, 2025 (the \u201c2024 Form 10-K\u201d); (iii) the Company\u2019s Quarterly Report for three months ended March 31, 2025 on Form 10-Q as filed with the SEC on May 15, 2025 (\u201cQ-1 Form 10-Q\u201d); and (iv) the Company\u2019s Quarterly Report for three and six months ended June 30, 2025 on Form 10-Q as filed with the SEC on August 22, 2025 (\u201cQ-2 Form 10-Q\u201d and collectively with the Q-3 Form 10-Q, the 2024 Form 10-K and the Q-1 Form 10-Q the \u201cOriginal Periodic Reports\u201d), should no longer be relied upon due to certain errors and misstatements contained in the Original Financial Statements.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1889450/000149315226032525/form8-k.htm", "start_char": 4578}], "reason": null, "status": "present", "value": "a"}, "latest_conclusion_or_notice_date": {"confidence": 0.0, "evidence": [], "reason": "No explicit conclusion or accountant-notice date found", "status": "abstained", "value": null}, "non_reliance_scope": {"confidence": 0.99, "evidence": [{"concept": null, "context_ref": null, "end_char": 5698, "method": "explicit_non_reliance_target", "raw_text": "Form 10-Q, the 2024 Form 10-K and the Q-1 Form 10-Q the \u201cOriginal Periodic Reports\u201d), should no longer be relied upon due to certain errors and misstatements contained in the Original Financial Statements.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1889450/000149315226032525/form8-k.htm", "start_char": 5493}], "reason": null, "status": "present", "value": "financial_statements"}, "restatement_status": {"confidence": 0.97, "evidence": [{"concept": null, "context_ref": null, "end_char": 3355, "method": "explicit_restatement_status", "raw_text": "the restatement for the Q-3 FS will include, but is not limited to, adjustments related to the following: (i) earnings per share, (ii)", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1889450/000149315226032525/form8-k.htm", "start_char": 3220}], "reason": null, "status": "present", "value": "planned"}}, "telemetry": {"inference_cost_usd": 0.0, "latency_ms": 40.331, "model": "deterministic-item-4.02-rules-v0.1", "peak_python_memory_mb": 0.696}}, "record_id": "0001493152-26-032525"}
{"label_state": "unlabeled", "prediction": {"document": {"schema_version": "non-reliance-v0.1", "source_url": "https://www.sec.gov/Archives/edgar/data/1649739/000164973926000041/bafn-20260714.htm"}, "fields": {"accounting_topics": {"confidence": 0.9, "evidence": [{"concept": null, "context_ref": null, "end_char": 4129, "method": "controlled_accounting_topic", "raw_text": "During this process, management also identified $2.8 million of deferred origination costs and $2.1 million of accrued interest as of March 31, 2026, related to loans which had defaulted or placed into non-accrual status in prior periods, which resulted in a material understatement of provision expense and overstatement of net interest income during the effected quarterly periods in which the errors accumulated in 2024, 2025, and the first quarter of 2026.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1649739/000164973926000041/bafn-20260714.htm", "start_char": 3668}, {"concept": null, "context_ref": null, "end_char": 4129, "method": "controlled_accounting_topic", "raw_text": "During this process, management also identified $2.8 million of deferred origination costs and $2.1 million of accrued interest as of March 31, 2026, related to loans which had defaulted or placed into non-accrual status in prior periods, which resulted in a material understatement of provision expense and overstatement of net interest income during the effected quarterly periods in which the errors accumulated in 2024, 2025, and the first quarter of 2026.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1649739/000164973926000041/bafn-20260714.htm", "start_char": 3668}], "reason": null, "status": "present", "value": ["loan_or_credit", "expense_or_accrual"]}, "auditor_discussion_disclosed": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 6340, "method": "explicit_auditor_discussion", "raw_text": "As a result of management\u2019s review, on July 14, 2026, Company management recommended to the Audit Committee of the Board of Directors, and the Audit Committee agreed, that the Company\u2019s consolidated financial statements as of and for the years ended December 31, 2024, and December 31, 2025, and the quarter ended March 31, 2026, should be restated, and the previously issued consolidated financial statements, and the related audit reports from its independent registered public accounting firm for such periods, should no longer be relied on. In addition, investors should no longer rely upon earnings releases, press releases, investor presentations and other communications that cover any period during these periods. Accordingly, the Company will file amendments to its 2025 Form 10-K restating the years ended December 31, 2025 and 2024, and to its first quarter 2026 Form 10-Q restating that period. The Company expects to file these amendments by August 12, 2026. For the quarters in 2025, those will be restated comparatively as the Form 10-Q for the corresponding quarter in 2026 is filed. Further, the Company is undertaking a recovery analysis of incentive-based compensation received by Company executive officers during the relevant recovery period pursuant to 17 CFR Section 240.10D-1(b). In addition, the Company is evaluating whether the matters discussed above will result in the identification of material weaknesses in the Company\u2019s internal control over financial reporting. If such weaknesses are identified, they will also be disclosed in the amended filings. Management and the Audit Committee have discussed the matters disclosed herein with Forvis Mazars, LLP, the Company\u2019s independent registered public accounting firm.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1649739/000164973926000041/bafn-20260714.htm", "start_char": 4593}], "reason": null, "status": "present", "value": true}, "item_4_02_variant": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 5137, "method": "item_4_02_variant", "raw_text": "As a result of management\u2019s review, on July 14, 2026, Company management recommended to the Audit Committee of the Board of Directors, and the Audit Committee agreed, that the Company\u2019s consolidated financial statements as of and for the years ended December 31, 2024, and December 31, 2025, and the quarter ended March 31, 2026, should be restated, and the previously issued consolidated financial statements, and the related audit reports from its independent registered public accounting firm for such periods, should no longer be relied on.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1649739/000164973926000041/bafn-20260714.htm", "start_char": 4593}], "reason": null, "status": "present", "value": "a"}, "latest_conclusion_or_notice_date": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 5137, "method": "explicit_conclusion_or_notice_date", "raw_text": "As a result of management\u2019s review, on July 14, 2026, Company management recommended to the Audit Committee of the Board of Directors, and the Audit Committee agreed, that the Company\u2019s consolidated financial statements as of and for the years ended December 31, 2024, and December 31, 2025, and the quarter ended March 31, 2026, should be restated, and the previously issued consolidated financial statements, and the related audit reports from its independent registered public accounting firm for such periods, should no longer be relied on.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1649739/000164973926000041/bafn-20260714.htm", "start_char": 4593}], "reason": null, "status": "present", "value": "2026-07-14"}, "non_reliance_scope": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 5137, "method": "explicit_non_reliance_target", "raw_text": "As a result of management\u2019s review, on July 14, 2026, Company management recommended to the Audit Committee of the Board of Directors, and the Audit Committee agreed, that the Company\u2019s consolidated financial statements as of and for the years ended December 31, 2024, and December 31, 2025, and the quarter ended March 31, 2026, should be restated, and the previously issued consolidated financial statements, and the related audit reports from its independent registered public accounting firm for such periods, should no longer be relied on.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1649739/000164973926000041/bafn-20260714.htm", "start_char": 4593}, {"concept": null, "context_ref": null, "end_char": 5137, "method": "explicit_non_reliance_target", "raw_text": "As a result of management\u2019s review, on July 14, 2026, Company management recommended to the Audit Committee of the Board of Directors, and the Audit Committee agreed, that the Company\u2019s consolidated financial statements as of and for the years ended December 31, 2024, and December 31, 2025, and the quarter ended March 31, 2026, should be restated, and the previously issued consolidated financial statements, and the related audit reports from its independent registered public accounting firm for such periods, should no longer be relied on.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1649739/000164973926000041/bafn-20260714.htm", "start_char": 4593}], "reason": null, "status": "present", "value": "both"}, "restatement_status": {"confidence": 0.97, "evidence": [{"concept": null, "context_ref": null, "end_char": 4593, "method": "explicit_restatement_status", "raw_text": "Specifically, the previously reported: (i) 2024 net income of $12.6 million will be restated to a net income of $11.4 million; (ii) 2025 net loss of $22.9 million will be restated to a net loss of $24.2 million; and (iii) first quarter 2026 net loss of $5.7 million will be restated to a net loss of $5.9 million.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1649739/000164973926000041/bafn-20260714.htm", "start_char": 4279}], "reason": null, "status": "present", "value": "planned"}}, "telemetry": {"inference_cost_usd": 0.0, "latency_ms": 28.55, "model": "deterministic-item-4.02-rules-v0.1", "peak_python_memory_mb": 0.427}}, "record_id": "0001649739-26-000041"}
{"label_state": "unlabeled", "prediction": {"document": {"schema_version": "non-reliance-v0.1", "source_url": "https://www.sec.gov/Archives/edgar/data/1413891/000168316826005550/highwire_8k.htm"}, "fields": {"accounting_topics": {"confidence": 0.9, "evidence": [{"concept": null, "context_ref": null, "end_char": 2710, "method": "controlled_accounting_topic", "raw_text": "year-end audit, the Company identified errors in the accounting for defaults on certain loans payable that were not accounted for in the", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1413891/000168316826005550/highwire_8k.htm", "start_char": 2573}, {"concept": null, "context_ref": null, "end_char": 2845, "method": "controlled_accounting_topic", "raw_text": "previously filed interim financial statements, resulting in the incorrect reporting of loans payable and non-operating expenses in the", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1413891/000168316826005550/highwire_8k.htm", "start_char": 2710}], "reason": null, "status": "present", "value": ["loan_or_credit", "expense_or_accrual"]}, "auditor_discussion_disclosed": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 2390, "method": "explicit_auditor_discussion", "raw_text": "On July 9, 2026, following discussions with management of High Wire Networks, Inc. (the \" Company \"), the Company's independent registered public accounting firm, Sadler, Gibb & Associates, LLC (the \" Auditor", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1413891/000168316826005550/highwire_8k.htm", "start_char": 2181}], "reason": null, "status": "present", "value": true}, "item_4_02_variant": {"confidence": 0.99, "evidence": [{"concept": null, "context_ref": null, "end_char": 4410, "method": "item_4_02_variant", "raw_text": "108, the Company concluded that these errors were material to the previously issued interim financial statements and require restatement. As a result of the foregoing, the Company has determined that the previously issued unaudited condensed consolidated financial statements contained in each of the Affected Filings \u2014 including the condensed consolidated balance sheets, statements of operations, statements of shareholders' equity (deficit), and statements of cash flows \u2014 together with any related press releases, earnings releases, and investor communications describing those periods, should no longer be relied upon.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1413891/000168316826005550/highwire_8k.htm", "start_char": 3786}, {"concept": null, "context_ref": null, "end_char": 2482, "method": "item_4_02_variant", "raw_text": "\"), the Company's independent registered public accounting firm, Sadler, Gibb & Associates, LLC (the \" Auditor \"), advised management that the Company's previously issued financial statements identified", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1413891/000168316826005550/highwire_8k.htm", "start_char": 2279}], "reason": null, "status": "present", "value": "a_and_b"}, "latest_conclusion_or_notice_date": {"confidence": 0.98, "evidence": [{"concept": null, "context_ref": null, "end_char": 2482, "method": "explicit_conclusion_or_notice_date", "raw_text": "On July 9, 2026, following discussions with management of High Wire Networks, Inc. (the \" Company \"), the Company's independent registered public accounting firm, Sadler, Gibb & Associates, LLC (the \" Auditor \"), advised management that the Company's previously issued financial statements identified", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1413891/000168316826005550/highwire_8k.htm", "start_char": 2181}], "reason": null, "status": "present", "value": "2026-07-09"}, "non_reliance_scope": {"confidence": 0.99, "evidence": [{"concept": null, "context_ref": null, "end_char": 2521, "method": "explicit_non_reliance_target", "raw_text": "\"), advised management that the Company's previously issued financial statements identified below should no longer be relied upon.", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1413891/000168316826005550/highwire_8k.htm", "start_char": 2390}], "reason": null, "status": "present", "value": "financial_statements"}, "restatement_status": {"confidence": 0.97, "evidence": [{"concept": null, "context_ref": null, "end_char": 4104, "method": "explicit_restatement_status", "raw_text": "to the previously issued interim financial statements and require restatement. As a result of the foregoing, the Company has determined that the previously issued unaudited condensed consolidated financial statements contained in each of the Affected Filings", "section": "Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "source_url": "https://www.sec.gov/Archives/edgar/data/1413891/000168316826005550/highwire_8k.htm", "start_char": 3845}], "reason": null, "status": "present", "value": "planned"}}, "telemetry": {"inference_cost_usd": 0.0, "latency_ms": 25.827, "model": "deterministic-item-4.02-rules-v0.1", "peak_python_memory_mb": 0.482}}, "record_id": "0001683168-26-005550"}