{"filings":[{"id":176909,"accession_number":"0001477932-25-001553","cik":1721056,"company_name":"HOOPS SCOUTING USA","ticker":"HSCT","form_type":"8-K","filed_at":"2025-03-10T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Hoops Scouting USA dismisses auditor Michael Gillespie, engages Boladale Lawal & Co","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Dismissed Michael Gillespie & Associates as auditor on March 6, 2025; no disagreements reported.","Engaged Boladale Lawal & Co as new independent auditor on March 4, 2025 for FY ended June 30, 2023.","No prior consultations with new auditor on accounting principles, audit scope, or reportable events.","Former auditor's reports for periods ended Sep 2022, Dec 2022, Mar 2023, Mar 2024 contained no adverse opinion."],"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":39490000.0,"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":193713,"accession_number":"0001477932-24-007747","cik":1721056,"company_name":"HOOPS SCOUTING USA","ticker":"HSCT","form_type":"8-K","filed_at":"2024-11-29T23:59:59+00:00","items":["4.02"],"status":"ready","headline":"Hoops Scouting USA restates FY2023 and 5 quarterly reports due to material errors","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["On Nov 27, 2024, management and auditor concluded prior financials should no longer be relied upon.","Affected: audited FY2023 and unaudited quarters Sep/Dec 2022, Mar/Sep/Dec 2023.","The company will restate the affected financial statements; no impact estimate or timeline given."],"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":39490000.0,"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":228236,"accession_number":"0001477932-24-002524","cik":1721056,"company_name":"HOOPS SCOUTING USA","ticker":"HSCT","form_type":"8-K","filed_at":"2024-05-06T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Hoops Scouting USA dismisses BF Borgers auditor, engages PLYMALE & GILLESPIE","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Dismissed BF Borgers CPA PC as independent auditor on May 3, 2024; no disagreements with former auditor.","Engaged PLYMALE & GILLESPIE CPAS, PLLC as new auditor for quarterly period ended March 31, 2024.","Former auditor's report for FY 2023 contained a going concern qualification about ability to continue as a going concern.","Board of Directors approved both the dismissal and engagement of auditors."],"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":39490000.0,"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}