{"filings":[{"id":169959,"accession_number":"0001079973-25-000353","cik":1121795,"company_name":"GHST World Inc.","ticker":"GHST","form_type":"8-K","filed_at":"2025-03-05T23:59:59+00:00","items":["5.02"],"status":"ready","headline":"GHST World appoints new CEO, President, director; multiple officers resign","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["Roberto Castellazzi appointed CEO, succeeding Edoardo Berti Riboli; previously served as President.","Massimo Trebbi appointed President; Pierangelo Negri resigned as director on Feb 27, 2025.","Fabrizio Castellazzi appointed director; Paolo Sangiovanni (CFO) and Massimiliano Stella (CIO) resigned.","Marcello Apella named CEO of subsidiaries IoTT World Inc. and GHST Sport Inc.; R. Castellazzi as President.","Resignations stated as not resulting from any disagreement with company operations or policies."],"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":0.7,"calibrated_materiality_score":0.7,"market_cap_usd":4687242.999999999,"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":187011,"accession_number":"0001079973-24-001649","cik":1121795,"company_name":"GHST World Inc.","ticker":"GHST","form_type":"8-K","filed_at":"2024-12-02T23:59:59+00:00","items":["5.02"],"status":"ready","headline":"GHST World Chairman and President dies; son appointed successor","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["Chairman and President Esterino Castellazzi died on October 12, 2024.","Board appointed his son Roberto Castellazzi as President, director, and Chairman on Nov 26.","Roberto Castellazzi, 42, had been COO since Nov 2022 and holds multiple subsidiary director roles.","Roberto Castellazzi has advanced the Company $44,617.14 as demand loans this fiscal year."],"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":0.6,"calibrated_materiality_score":0.6,"market_cap_usd":4687242.999999999,"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":257257,"accession_number":"0001553350-23-000454","cik":1121795,"company_name":"GHST World Inc.","ticker":"GHST","form_type":"8-K","filed_at":"2023-10-30T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"GHST World dismisses auditor Salberg, appoints Fruci; going concern and FY2022 restatement noted","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Board dismissed Salberg & Company on Oct 25, 2023; effective Oct 26, appointed Fruci & Associates II as new auditor.","Salberg's FY2023 and FY2022 audit reports included an explanatory paragraph about substantial doubt as going concern.","Salberg advised that previously issued FY2022 audited financials could no longer be relied upon; re-audited statements filed Oct 2023.","No disagreements or reportable events other than the previously disclosed restatement; new auditor not consulted on any accounting issues before engagement."],"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":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":4687242.999999999,"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":257255,"accession_number":"0001553350-23-000441","cik":1121795,"company_name":"GHST World Inc.","ticker":"GHST","form_type":"8-K/A","filed_at":"2023-10-10T23:59:59+00:00","items":["4.02","9.01"],"status":"ready","headline":"GHST World non-reliance on FY 2022 financials; restatement increases net loss to $3.99M","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Board determined FY 2022 audited financials and several quarterly periods from Dec 2021 to Mar 2023 should no longer be relied upon.","Restatement includes non-cash expense from issuance of ~118.66M shares at avg $0.00185/share, below fair market value.","Net loss for FY 2022 revised from $151,885 to ~$3,987,000, a roughly 26x increase.","Other adjustments: impairment on 119 art paintings, write-off of patent costs, write-off of related party receivable.","Re-audited FY 2022 financials to be included in FY 2023 10-K, due by Oct 13, 2023."],"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":0.85,"calibrated_materiality_score":0.85,"market_cap_usd":4687242.999999999,"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":257256,"accession_number":"0001553350-23-000439","cik":1121795,"company_name":"GHST World Inc.","ticker":"GHST","form_type":"8-K","filed_at":"2023-10-04T23:59:59+00:00","items":["4.02","9.01"],"status":"ready","headline":"GHST World restates FY2022: net loss jumps from $152K to $3.99M on stock issuance, impairments","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Board concluded FY2022 audited financials unreliable after re-audit by Salberg & Company found material errors.","Net loss for FY2022 increased from $151,885 to approximately $3,987,000 due to corrections.","Corrections include non-cash expense from issuance of ~118.66M shares at avg price $0.00185 below fair value.","Also recorded non-cash impairment on 119 art paintings, write-off of patent costs, and write-off of related party receivable.","Restated financials will be in FY2023 10-K due Oct 13, 2023; prior auditor had PCAOB registration revoked."],"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":0.9,"calibrated_materiality_score":0.9,"market_cap_usd":4687242.999999999,"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":331157,"accession_number":"0001553350-22-000836","cik":1121795,"company_name":"GHST World Inc.","ticker":"GHST","form_type":"8-K","filed_at":"2022-10-27T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"GHST World Inc. engages Salberg & Company as new auditor, effective Oct 21, 2022","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Engaged Salberg & Company, P.A. as independent registered public accounting firm, effective October 21, 2022.","Board of Directors approved the engagement on October 21, 2022.","No prior consultations with Salberg regarding accounting principles or audit opinion type.","No disagreements or reportable events during the past two fiscal years and through engagement date."],"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":0.45,"calibrated_materiality_score":0.45,"market_cap_usd":4687242.999999999,"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":331156,"accession_number":"0001553350-22-000817","cik":1121795,"company_name":"GHST World Inc.","ticker":"GHST","form_type":"8-K","filed_at":"2022-10-11T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"GHST World's auditor Ciro E. Adams CPA resigns effective Oct 4, 2022","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Auditor Ciro E. Adams, CPA, LLC resigned as GHST World's independent registered public accounting firm on Oct 4, 2022.","Audit reports for FY2021 and FY2022 included a going-concern explanatory paragraph; no adverse opinions or qualifications.","No disagreements or reportable events occurred during FY2021, FY2022, or through Oct 4, 2022.","The auditor provided a letter to the SEC agreeing with the disclosures in this Item 4.01 filing.","Company faces significant working capital deficiency and needs additional funds, per going-concern note."],"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":4687242.999999999,"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}