{"filings":[{"id":314871,"accession_number":"0001548123-23-000009","cik":1365388,"company_name":"High Sierra Technologies, Inc.","ticker":"HSTI","form_type":"8-K","filed_at":"2023-02-06T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"High Sierra Technologies dismisses Pinnacle as auditor, appoints TAAD LLP","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Dismissed Pinnacle Accountancy Group effective Dec 29, 2022; no disagreements in past two fiscal years.","Appointed TAAD, LLP as new independent auditor effective Feb 1, 2023.","Pinnacle's reports included going concern explanatory paragraph but no adverse opinion.","No prior consultations with TAAD regarding accounting principles 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":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":29350000.0,"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":333244,"accession_number":"0001548123-22-000185","cik":1365388,"company_name":"High Sierra Technologies, Inc.","ticker":"HSTI","form_type":"8-K","filed_at":"2022-11-14T23:59:59+00:00","items":["1.01","9.01"],"status":"ready","headline":"High Sierra Technologies signs Boustead Securities for potential IPO and financing","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Agreement with Boustead Securities signed Nov 9, 2022 for pre-IPO financing, IPO, and corporate transactions.","Boustead may act as underwriter; company not obligated to complete any transactions.","Boustead granted irrevocable right of first refusal for ~2 years post-termination as sole investment banker.","Term ends 18 months from date, 12 months after IPO closing, or mutual agreement; 12-month tail for fees."],"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":29350000.0,"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}