{"filings":[{"id":676803,"accession_number":"0001477932-26-003440","cik":1800373,"company_name":"GOLDENWELL BIOTECH, INC.","ticker":"GWLL","form_type":"8-K","filed_at":"2026-05-27T00:17:04+00:00","items":["4.02","9.01"],"status":"ready","headline":"Goldenwell Biotech to restate three quarterly reports over $9,840 legal fee timing errors","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Auditor notified company on May 19, 2025 that legal invoice for $9,840 should have been recorded in service periods (May 2024–Sep 2025), not when received.","Restatements affect March 31, June 30, and September 30, 2025 Form 10-Qs with additional revenue recognition and prepaid fee classification errors.","Previously issued financial statements for those quarters should no longer be relied upon regarding the $9,840 legal expense.","Amendments expected by approximately June 30, 2026; each quarter to recognize $2,280, $2,200, and $2,080 respectively."],"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":89090100.0,"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":141842,"accession_number":"0001477932-25-006051","cik":1800373,"company_name":"GOLDENWELL BIOTECH, INC.","ticker":"GWLL","form_type":"8-K","filed_at":"2025-08-19T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Goldenwell Biotech's auditor KCCW resigns; Michael Gillespie & Associates appointed","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["KCCW resigned as independent registered public accounting firm on July 24, 2025, with no disagreements on accounting principles.","KCCW's reports for 2023 and 2024 included a going concern qualification about the company's ability to continue.","Board appointed Michael Gillespie & Associates as the new auditor on August 14, 2025; it previously served from Nov 2024 to Jan 2025.","No reportable events or disagreements occurred with either former or new auditor."],"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":89090100.0,"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":178151,"accession_number":"0001477932-25-000424","cik":1800373,"company_name":"GOLDENWELL BIOTECH, INC.","ticker":"GWLL","form_type":"8-K","filed_at":"2025-01-23T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Goldenwell Biotech dismisses auditor Michael Gillespie & Associates, engages KCCW","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Dismissed Michael Gillespie & Associates on Jan 23, 2025; engagement lasted from Nov 14, 2024.","No disagreements on accounting principles, disclosure, or audit scope during the period.","Board approved dismissal and appointment of KCCW Accountancy Corp. as new independent auditor.","KCCW did not consult with company on accounting issues prior to engagement."],"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":89090100.0,"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":194810,"accession_number":"0001477932-24-007310","cik":1800373,"company_name":"GOLDENWELL BIOTECH, INC.","ticker":"GWLL","form_type":"8-K","filed_at":"2024-11-15T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Goldenwell Biotech dismisses auditor after PCAOB revokes registration; appoints new auditor","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Dismissed Yusufali & Associates on Nov 13, 2024, after PCAOB revoked its registration.","Engaged Michael Gillespie & Associates as new independent auditor on Nov 14, 2024.","Former auditor's reports included going-concern doubt but no adverse opinions or disagreements.","No reportable events or accounting disagreements during the past two fiscal years."],"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":89090100.0,"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":229618,"accession_number":"0001477932-24-003149","cik":1800373,"company_name":"GOLDENWELL BIOTECH, INC.","ticker":"GWLL","form_type":"8-K","filed_at":"2024-05-20T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Goldenwell Biotech dismisses BF Borgers as auditor, cites going-concern doubt in prior reports","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Dismissed BF Borgers CPA PC on May 14, 2024, following board approval.","BF Borgers' reports for FY 2022 and 2023 included substantial doubt about going concern.","No disagreements on accounting principles or audit scope; no reportable events occurred.","Engaged Yusufali & Associates LLC as new auditor on May 15, 2024.","No prior consultations with Yusufali on accounting matters or disagreements."],"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":89090100.0,"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}