{"filings":[{"id":526517,"accession_number":"0001213900-26-058985","cik":1723059,"company_name":"Bio Essence Corp","ticker":"BIOE","form_type":"8-K/A","filed_at":"2026-05-19T20:01:25+00:00","items":["1.01","9.01"],"status":"ready","headline":"Bio Essence acquires MediFlow AI software for $3.5M in stock; closes share assignments to three individuals","summary_kind":"llm","event_type":"m_and_a","confidence":"high","bullets":["Acquired MediFlow AI (formerly AcuVital) from Zhituo Software for $3,500,000 in restricted common stock.","Board approved issuance of 7,000,000 shares at $0.50/share based on five-day trading average.","Shares assigned to three Zhituo principals: Dangwei Zhu (3.5M), Jiahui Zhang (1.75M), Xiaoquiang Cai (1.75M).","Assignments executed May 9, 2026; share issuances deemed effective May 19, 2026, closing the deal.","No prior material relationship existed between Bio Essence and Zhituo or the assignees."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":12823325.55,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":94998,"accession_number":"0001213900-26-047207","cik":1723059,"company_name":"Bio Essence Corp","ticker":"BIOE","form_type":"8-K","filed_at":"2026-04-24T23:59:59+00:00","items":["1.01","9.01"],"status":"ready","headline":"Bio Essence acquires MediFlow AI software for $3.5M in restricted stock","summary_kind":"llm","event_type":"m_and_a","confidence":"high","bullets":["Bio Essence (BIOE) entered an Asset Purchase Agreement to buy the MediFlow AI (formerly AcuVital) platform from Zhituo Software.","Purchase price is $3.5 million in restricted common stock, valued at fair market value as determined by BIOE's board.","Closing is expected within 45 days of April 20, 2026, subject to board approval and delivery of assignment documents.","Seller Zhituo Software Co., Limited is a Hong Kong company with no prior relationship to BIOE."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":12823325.55,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":193739,"accession_number":"0001213900-24-085841","cik":1723059,"company_name":"Bio Essence Corp","ticker":"BIOE","form_type":"8-K","filed_at":"2024-10-07T23:59:59+00:00","items":["4.02"],"status":"ready","headline":"Bio Essence Corp. restates Q1 2024 financials due to unapproved lease termination accounting error","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Determined on Aug 19, 2024 that financial statements for Q1 ended March 31, 2024 cannot be relied upon.","Error: prematurely wrote off right-of-use asset and lease liability from lease termination not approved by landlord.","Corrective action: will file an amended Form 10-Q/A with updated financials keeping the lease liabilities.","Board discussed the matter with the Company's independent accountant prior to filing this 8-K."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"market_cap_usd":12823325.55,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":210057,"accession_number":"0001213900-24-067237","cik":1723059,"company_name":"Bio Essence Corp","ticker":"BIOE","form_type":"8-K/A","filed_at":"2024-08-09T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Bio Essence dismisses auditor Keith K. Zhen, CPA, appoints Simon & Edward, LLP effective Aug 1, 2024","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Dismissed prior independent accountant Keith K. Zhen, CPA on August 1, 2024.","Retained Simon & Edward, LLP as new principal accountant; will begin with second quarter 2024 audit.","No disagreements with former accountant on accounting principles, financial disclosure, or audit scope in past two fiscal years.","Former auditor provided letter agreeing with disclosures, attached as Exhibit 99.1."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"market_cap_usd":12823325.55,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":210058,"accession_number":"0001213900-24-065237","cik":1723059,"company_name":"Bio Essence Corp","ticker":"BIOE","form_type":"8-K","filed_at":"2024-08-05T23:59:59+00:00","items":["4.01"],"status":"ready","headline":"Bio Essence Corp. dismisses auditor Keith K. Zhen, CPA; appoints Simon & Edward, LLP","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Dismissed Keith K. Zhen, CPA as independent accountant on August 1, 2024.","No adverse opinions or disagreements in prior two years' financial statements.","Retained Simon & Edward, LLP as new principal accountant to audit Q2 2024 financials.","Change was reviewed and recommended by Board but not formally approved."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":12823325.55,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":228275,"accession_number":"0001213900-24-054715","cik":1723059,"company_name":"Bio Essence Corp","ticker":"BIOE","form_type":"8-K","filed_at":"2024-06-21T23:59:59+00:00","items":["5.02","8.01","9.01"],"status":"ready","headline":"Two directors resign; CFO William Sluss appointed to Bio Essence Board","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["Yangyang Huang and Simon Shavanson resigned from Board on June 12, 2024; no material dispute.","William Sluss, CFO, appointed to Board on June 18, 2024; no additional compensation.","Company adopted an Insider Trading Policy effective June 18, 2024."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"market_cap_usd":12823325.55,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":228274,"accession_number":"0001213900-24-030435","cik":1723059,"company_name":"Bio Essence Corp","ticker":"BIOE","form_type":"8-K","filed_at":"2024-04-04T23:59:59+00:00","items":["1.01","9.01"],"status":"ready","headline":"Bio Essence Corp. sells subsidiary Bio Essence Herbal Essentials to Health Up Inc. for $400k","summary_kind":"llm","event_type":"m_and_a","confidence":"high","bullets":["Sold wholly-owned subsidiary Bio Essence Herbal Essentials Inc. (BEP) to Health Up Inc. for $400,000 cash.","Stock Purchase Agreement executed March 28, 2024; transaction closed April 1, 2024.","Board of Directors approved sale via unanimous consent resolution on March 28, 2024.","No material relationship exists between the Company and buyer Health Up Inc."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":12823325.55,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":264442,"accession_number":"0001213900-23-095369","cik":1723059,"company_name":"Bio Essence Corp","ticker":"BIOE","form_type":"8-K","filed_at":"2023-12-13T23:59:59+00:00","items":["1.01","5.02"],"status":"ready","headline":"Bio Essence sells subsidiary BEP for $300K; director Sharon Mair resigns","summary_kind":"llm","event_type":"m_and_a","confidence":"high","bullets":["Sold wholly owned subsidiary Bio Essence Pharmaceutical to Newways, Inc. for $300,000 cash; close expected by Dec 31, 2023.","Board approved sale on Dec 5, 2023; Stock Purchase Agreement executed Dec 12, 2023.","Director Sharon Mair resigned from Board effective Dec 8, 2023, with no material dispute reported."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":12823325.55,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null}],"next_cursor":null}