{"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},{"id":300555,"accession_number":"0001477932-23-004358","cik":1721056,"company_name":"HOOPS SCOUTING USA","ticker":"HSCT","form_type":"8-K","filed_at":"2023-06-08T23:59:59+00:00","items":["8.01"],"status":"ready","headline":"Hoops Scouting USA receives FINRA approval for 75-for-1 forward stock split effective June 9","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["FINRA approved 75-for-1 forward stock split on June 8, 2023.","Split takes effect at open of business on June 9, 2023.","Temporary symbol HSCTD; reverts to HSCT after 20 business days.","No change in issued shares or par value disclosed."],"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":0.5,"calibrated_materiality_score":0.5,"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":300554,"accession_number":"0001477932-23-003810","cik":1721056,"company_name":"HOOPS SCOUTING USA","ticker":"HSCT","form_type":"8-K","filed_at":"2023-05-22T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Hoops Scouting USA dismisses Sadler, Gibb and engages BF Borgers as new auditor","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Dismissed Sadler, Gibb & Associates on May 15, 2023; engaged BF Borgers CPA PC same day.","No disagreements or reportable events with former auditor during fiscal 2022.","Prior audit reports contained a going concern explanatory paragraph.","New auditor engaged for quarterly period ended March 31, 2023.","Board of Directors approved both dismissal and engagement on May 15, 2023."],"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":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":320549,"accession_number":"0001477932-23-001149","cik":1721056,"company_name":"HOOPS SCOUTING USA","ticker":"HSCT","form_type":"8-K","filed_at":"2023-02-21T23:59:59+00:00","items":["1.01","3.02","5.06","9.01"],"status":"ready","headline":"Hoops Scouting USA acquires Grit Performance Athletics app for $100K in stock, exits shell company status","summary_kind":"llm","event_type":"m_and_a","confidence":"high","bullets":["Acquired Grit Mobile Application and related assets for $100,000, paid with 500,000 restricted shares.","Grit app has 3,500+ users and 757 premium subscribers; founded by professional coach Doug Plumb.","Company was a shell company prior to transaction; now has an operating business in basketball training.","Plans to franchise app to clubs and recruit NBA/NCAA influencers for revenue-sharing programs.","No financial statements provided; references prior 10-K and 10-Q filings for financial information."],"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":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":356045,"accession_number":"0001477932-22-007068","cik":1721056,"company_name":"HOOPS SCOUTING USA","ticker":"HSCT","form_type":"8-K","filed_at":"2022-09-20T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Hoops Scouting USA changes auditor; prior audits flagged going concern","summary_kind":"llm","event_type":"other","confidence":"high","bullets":["Former auditor Saturna Group resigned on Sept 14, 2022 due to partner rotation rules; no disagreements with company.","Audited financials for FY 2020 and 2021 each included a going-concern explanatory paragraph.","New auditor Sadler, Gibb & Associates, LLC engaged same day to audit FY 2022.","No prior consultations with new auditor on 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":0.4,"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}],"next_cursor":null}