{"filings":[{"id":604196,"accession_number":"0001477932-26-003407","cik":918573,"company_name":"GROOVE BOTANICALS INC.","ticker":"GRVE","form_type":"8-K","filed_at":"2026-05-22T17:58:32+00:00","items":["4.01","9.01"],"status":"ready","headline":"Groove Botanicals replaces auditor; prior reports noted going concern doubts","summary_kind":"llm","event_type":"other","confidence":"high","bullets":["Former auditor M. S. Madhava Rao resigned May 13, 2026; no reason given; effective immediately.","Board engaged GSKCA & Associates as new independent registered public accounting firm on same date.","Madhava Rao's reports for FY2025 and FY2024 included explanatory paragraph about substantial doubt on going concern.","No disagreements or reportable events between company and former auditor during covered periods.","Company authorized former auditor to respond fully to successor's inquiries."],"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":0.6,"calibrated_materiality_score":0.6,"market_cap_usd":552832.0,"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":148934,"accession_number":"0001171520-25-000269","cik":918573,"company_name":"GROOVE BOTANICALS INC.","ticker":"GRVE","form_type":"8-K","filed_at":"2025-08-19T23:59:59+00:00","items":["4.02"],"status":"ready","headline":"Groove Botanicals files 10-K without auditor consent; prior financials unreliable","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Original FY2025 10-K filed July 16, 2025 lacked auditor consent and should not be relied upon.","Amended 10-K/A filed August 15, 2025 with written auditor consent from M.S. Madhava Rao.","Board/audit committee discussed non-reliance with auditor before filing this 8-K.","Event raises questions about financial reporting controls; amendment resolves immediate issue."],"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":552832.0,"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":217701,"accession_number":"0001171520-24-000276","cik":918573,"company_name":"GROOVE BOTANICALS INC.","ticker":"GRVE","form_type":"8-K","filed_at":"2024-08-01T23:59:59+00:00","items":["5.02","9.01"],"status":"ready","headline":"Groove Botanicals director Douglas Barton resigns; CEO Kent Rodriguez contract extended to 2026","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["Director Douglas Barton resigned on July 29, 2024, with no dispute or disagreement with the company.","CEO Kent Rodriguez's employment contract extended for two years to March 31, 2026, retroactive to April 1, 2024.","Monthly compensation remains $4,000 ($48,000 annually) under same terms as original April 2020 agreement."],"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":0.25,"calibrated_materiality_score":0.25,"market_cap_usd":552832.0,"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":237603,"accession_number":"0001171520-24-000234","cik":918573,"company_name":"GROOVE BOTANICALS INC.","ticker":"GRVE","form_type":"8-K","filed_at":"2024-06-26T23:59:59+00:00","items":["4.01"],"status":"ready","headline":"Groove Botanicals appoints M.S. Madhava Rao as new independent auditor","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Auditor change effective June 13, 2024; Rao replaces prior firm for FY 2024 and 2023 audits.","No prior consultations with Rao on accounting principles, audit opinions, or disagreements.","Board of Directors approved the appointment on June 13, 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":0.35,"calibrated_materiality_score":0.35,"market_cap_usd":552832.0,"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":237602,"accession_number":"0001171520-24-000195","cik":918573,"company_name":"GROOVE BOTANICALS INC.","ticker":"GRVE","form_type":"8-K","filed_at":"2024-05-10T23:59:59+00:00","items":["4.01"],"status":"ready","headline":"Groove Botanicals dismisses auditor BF Borgers after SEC permanent ban","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Board approved dismissal on May 8, 2024; SEC banned BF Borgers on May 3, 2024.","BF Borgers' reports for FY 2023 and 2022 were unqualified except for going concern paragraph.","No disagreements or reportable events occurred except for previously disclosed material weaknesses.","Company is seeking a new independent registered public accounting firm."],"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":552832.0,"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}