{"filings":[{"id":2963077,"accession_number":"0001104659-26-108956","cik":2044327,"company_name":"C1 Fund Inc.","ticker":"CFND","form_type":"8-K","filed_at":"2026-09-18T20:46:20+00:00","items":["5.02"],"status":"ready","headline":"C1 Fund CFO David Hytha to retire Dec 31, 2026; replacement to be sought","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["David Hytha, Secretary, Treasurer and CFO of C1 Fund Inc., disclosed retirement intent on Sept 18, 2026.","Retirement effective December 31, 2026; company plans to identify replacement before that date.","No successor named in filing; Hytha remains in role until year-end."],"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":0.4,"calibrated_materiality_score":0.4,"market_cap_usd":23999997.318435755,"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":112254,"accession_number":"0001104659-26-034960","cik":2044327,"company_name":"C1 Fund Inc.","ticker":"CFND","form_type":"8-K/A","filed_at":"2026-03-26T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"C1 Fund files BDO letter confirming auditor change; letter content not summarized","summary_kind":"llm","event_type":"other_material","confidence":"medium","bullets":["Amendment filed to disclose receipt of BDO letter dated March 24, 2026.","Original 8-K disclosed BDO dismissal and CBIZ engagement as auditor.","BDO letter filed as Exhibit 16.1; no disagreement stated in filing text.","CBIZ engaged on March 17, 2026 to audit FY2025 financial statements."],"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":23999997.318435755,"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":112255,"accession_number":"0001104659-26-032659","cik":2044327,"company_name":"C1 Fund Inc.","ticker":"CFND","form_type":"8-K","filed_at":"2026-03-20T23:59:59+00:00","items":["4.01"],"status":"ready","headline":"C1 Fund dismisses BDO as auditor, engages CBIZ effective March 17, 2026","summary_kind":"llm","event_type":"other","confidence":"high","bullets":["BDO dismissed effective March 16, 2026; no adverse opinion or disclaimer in its report on interim period from Aug 2024 to Jun 2025.","No reportable events or disagreements between C1 Fund and BDO during the period since incorporation.","CBIZ CPAs P.C. engaged March 17, 2026, to audit fiscal year ending Dec 31, 2025.","No prior consultations with CBIZ on accounting principles or disagreements.","BDO's letter addressed to SEC regarding disclosures to be filed as Form 8-K/A."],"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":0.35,"calibrated_materiality_score":0.35,"market_cap_usd":23999997.318435755,"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}