{"filings":[{"id":1021196,"accession_number":"0001477932-26-003836","cik":1414382,"company_name":"Concrete Leveling Systems Inc","ticker":"CLEV","form_type":"8-K","filed_at":"2026-06-12T17:34:14+00:00","items":["4.01","9.01"],"status":"ready","headline":"Concrete Leveling Systems dismisses auditor Stephano Slack, engages Sadler Gibb","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Mutually agreed to dismiss Stephano Slack LLC as independent auditor effective June 12, 2026.","Stephano's report for FY ended July 31, 2025 included an explanatory paragraph on going concern doubt.","No disagreements with Stephano on accounting principles; only reportable event was the going concern paragraph.","Engaged Sadler, Gibb & Associates LLC as new independent auditor effective June 12, 2026.","Company did not consult Sadler Gibb prior to engagement regarding accounting or audit matters."],"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":0.7,"calibrated_materiality_score":0.7,"market_cap_usd":7903983.000000001,"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":136613,"accession_number":"0001477932-25-007034","cik":1414382,"company_name":"Concrete Leveling Systems Inc","ticker":"CLEV","form_type":"8-K","filed_at":"2025-09-25T23:59:59+00:00","items":["4.01"],"status":"ready","headline":"Concrete Leveling Systems dismisses Astra Audit, engages Stephano Slack as new auditor","summary_kind":"llm","event_type":"other","confidence":"high","bullets":["Dismissed Astra Audit & Advisory LLC as independent auditor effective Sept 22, 2025.","Engaged Stephano Slack LLC as new auditor for FY ending July 31, 2025, same effective date.","No disagreements or reportable events during fiscal years 2024, 2023, and subsequent interim period.","Prior auditor's reports on FY2024 and FY2023 financials were unqualified (no adverse opinion or qualification).","Company awaiting Astra's letter to SEC agreeing or disagreeing with statements in 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":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"market_cap_usd":7903983.000000001,"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":153811,"accession_number":"0001477932-25-004654","cik":1414382,"company_name":"Concrete Leveling Systems Inc","ticker":"CLEV","form_type":"8-K","filed_at":"2025-06-17T23:59:59+00:00","items":["8.01"],"status":"ready","headline":"Concrete Leveling Systems announces death of Secretary/Director Eugene Swearengin","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["Eugene H. Swearengin, Secretary and Director since 2009, died unexpectedly on June 13, 2025.","President Edward A. Barth assumes the Secretary role effective immediately.","Swearengin's board seat remains open pending a suitable replacement."],"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":0.55,"calibrated_materiality_score":0.55,"market_cap_usd":7903983.000000001,"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}