{"filings":[{"id":1333078,"accession_number":"0001437749-26-021986","cik":1141240,"company_name":"LIQUIDMETAL TECHNOLOGIES INC","ticker":"LQMT","form_type":"8-K","filed_at":"2026-06-29T20:05:19+00:00","items":["4.01","9.01"],"status":"ready","headline":"Liquidmetal replaces auditor BCRG with Simon & Edward after acquisition","summary_kind":"llm","event_type":"other","confidence":"high","bullets":["Board dismissed BCRG and appointed Simon & Edward LLP as independent auditor on June 26, 2026, following S&E's acquisition of BCRG's attest business effective June 15, 2026.","No disagreements or reportable events between company and BCRG during fiscal years ended Dec 2024 and 2025, or interim period through March 31, 2026.","BCRG's audit reports for fiscal years 2024 and 2025 were unqualified; no adverse opinion or modification.","Company provided BCRG with a copy of the statements; BCRG agreed and submitted a letter to the SEC as Exhibit 16.1."],"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":130254479.08239833,"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":134478,"accession_number":"0001437749-25-022526","cik":1141240,"company_name":"LIQUIDMETAL TECHNOLOGIES INC","ticker":"LQMT","form_type":"8-K","filed_at":"2025-07-10T23:59:59+00:00","items":["1.01","7.01","9.01"],"status":"ready","headline":"Liquidmetal forms JV to build Hangzhou amorphous alloy plant; 70% owned, mid-2026 ops","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["JV owned 70% by Liquidmetal Asia, 30% by investor Chong Liu; $6M initial capital ($4.2M funded by Liquidmetal).","Facility 71,000 sq ft, up to 40 die-cast machines; expected operational mid-2026 in Hangzhou innovation hub.","JV managed by Chairman Lugee Li; Liquidmetal appoints 2 of 3 directors; term 50 years subject to early termination.","Press release July 10, 2025; agreement signed July 4, 2025."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":130254479.08239833,"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":151320,"accession_number":"0001437749-25-018794","cik":1141240,"company_name":"LIQUIDMETAL TECHNOLOGIES INC","ticker":"LQMT","form_type":"8-K","filed_at":"2025-05-29T23:59:59+00:00","items":["8.01"],"status":"ready","headline":"Liquidmetal Technologies appoints Chairman Lugee Li as officer of Asia subsidiary at $260k salary","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["Professor Lugee Li, already Chairman and Director, appointed officer and manager of subsidiary Liquidmetal Asia Holdings Ltd., effective immediately.","Annual salary set at $260,000 for the new role.","Li will oversee management and implementation of Asia business development and operations."],"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":130254479.08239833,"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":187218,"accession_number":"0001437749-24-032979","cik":1141240,"company_name":"LIQUIDMETAL TECHNOLOGIES INC","ticker":"LQMT","form_type":"8-K","filed_at":"2024-11-01T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Liquidmetal Technologies dismisses M&K CPAs, appoints BCRG Group as new auditor","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["M&K CPAs dismissed effective Oct 31, 2024; decision approved by Board on same day.","M&K did not issue any audit report during its engagement (May 8 – Oct 30, 2024).","No disagreements or reportable events occurred with M&K on accounting or auditing matters.","BCRG Group ratified as new independent registered public accounting firm on Oct 31, 2024.","No prior consultations with BCRG on accounting principles or audit opinions for prior periods."],"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":130254479.08239833,"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":220284,"accession_number":"0001437749-24-015730","cik":1141240,"company_name":"LIQUIDMETAL TECHNOLOGIES INC","ticker":"LQMT","form_type":"8-K","filed_at":"2024-05-09T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Liquidmetal Technologies engages M&K CPAs as new auditor after dismissing BF Borgers","summary_kind":"llm","event_type":"other","confidence":"high","bullets":["On May 8, 2024, board approved engagement of M&K CPAs, PLLC for fiscal year ending Dec 31, 2024.","Prior auditor BF Borgers CPA PC was dismissed effective May 3, 2024.","No disagreements or reportable events occurred with former auditor during 2023, 2022, and subsequent interim period.","Company did not consult M&K on any accounting or audit matters 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":0.4,"calibrated_materiality_score":0.4,"market_cap_usd":130254479.08239833,"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":220283,"accession_number":"0001437749-24-014866","cik":1141240,"company_name":"LIQUIDMETAL TECHNOLOGIES INC","ticker":"LQMT","form_type":"8-K","filed_at":"2024-05-07T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Liquidmetal dismisses auditor BF Borgers after SEC ban; Q1 filing may be delayed","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["BF Borgers CPA PC dismissed as independent auditor effective May 3, 2024.","SEC order prohibits BF Borgers from practicing before the SEC as of May 3, 2024.","No disagreements or reportable events existed during the 2022 and 2023 audits.","Company is seeking replacement auditor; warns of potential delay in Q1 2024 filing and other SEC reports."],"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":0.75,"calibrated_materiality_score":0.75,"market_cap_usd":130254479.08239833,"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":239959,"accession_number":"0001437749-24-008536","cik":1141240,"company_name":"LIQUIDMETAL TECHNOLOGIES INC","ticker":"LQMT","form_type":"8-K","filed_at":"2024-03-19T23:59:59+00:00","items":["1.01","9.01"],"status":"ready","headline":"Liquidmetal enters amended license with Amorphology expanding product field and territory","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Amorphology granted non-exclusive license for global amorphous metal parts, excluding consumer electronics, jewelry, luxury products.","License term 5 years with auto-renew; Amorphology gets right of first refusal on Engel injection molding machine.","Liquidmetal may use Amorphology as contract manufacturer for licensed products.","Original 2019 license limited to gears; amendment expands field and adjusts territorial exclusions.","Territory excludes select Asian countries (China, Japan, Korea, etc.) without additional consent."],"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":130254479.08239833,"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":292150,"accession_number":"0001437749-23-018770","cik":1141240,"company_name":"LIQUIDMETAL TECHNOLOGIES INC","ticker":"LQMT","form_type":"8-K","filed_at":"2023-06-28T23:59:59+00:00","items":["5.07"],"status":"ready","headline":"Liquidmetal stockholders elect four directors and ratify auditor at annual meeting","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["All four director nominees (Lugee Li, Vincent Carrubba, Tony Chung, Isaac Bresnick) were elected with over 474M votes 'For' each.","Ratification of BF Borgers CPA, PC as auditor for FY2023 passed with 642.7M For, 2.7M Against, 4.9M Abstain.","Broker non-votes on director elections totaled 169.8M shares."],"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":0.15,"market_cap_usd":130254479.08239833,"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":385268,"accession_number":"0001437749-22-001228","cik":1141240,"company_name":"LIQUIDMETAL TECHNOLOGIES INC","ticker":"LQMT","form_type":"8-K","filed_at":"2022-01-19T23:59:59+00:00","items":["1.01","7.01","9.01"],"status":"ready","headline":"Liquidmetal signs 5-year manufacturing pact with Yihao and golf sublicense with ATJ","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Manufacturing Supply Agreement with Yihao (affiliate of CEO) for 5 years on cost-plus basis.","Yihao is world's largest BMG manufacturer; agreement solidifies long-term relationship.","LMG granted ATJ nonexclusive worldwide sublicense for golf clubs and components; 3% royalty.","ATJ is a new Japanese company formed by Twins Corp, with access to 3,000+ retail outlets.","Golf sublicense excludes consumer electronics, watches, and sublicensing without consent."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":130254479.08239833,"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":403144,"accession_number":"0001437749-21-029046","cik":1141240,"company_name":"LIQUIDMETAL TECHNOLOGIES INC","ticker":"LQMT","form_type":"8-K","filed_at":"2021-12-21T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Liquidmetal Technologies replaces SingerLewak with BF Borgers as auditor; no disagreements","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Audit committee approved BF Borgers CPA, PC as new independent auditor for FY2021 on Dec 15, 2021.","SingerLewak dismissed as auditor; had served since 2011.","No disagreements or reportable events in 2020, 2019, or subsequent interim period.","SingerLewak's audit reports for 2020 and 2019 contained no adverse opinion.","SingerLewak provided letter agreeing with disclosures, filed as Exhibit 16.1."],"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":0.3,"calibrated_materiality_score":0.3,"market_cap_usd":130254479.08239833,"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":422076,"accession_number":"0001437749-21-021504","cik":1141240,"company_name":"LIQUIDMETAL TECHNOLOGIES INC","ticker":"LQMT","form_type":"8-K","filed_at":"2021-09-03T23:59:59+00:00","items":["5.02","7.01","9.01"],"status":"ready","headline":"COO and VP Finance resign; CEO Tony Chung becomes principal financial officer","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["COO Bruce Bromage resigns effective Sep 30, 2021; gets lump-sum severance of $316,285.","VP Finance Bryce Van resigns effective Oct 15, 2021; gets lump-sum severance of $252,889.69.","Bromage receives accelerated vesting of 2.43M options; total 10,329,692 options exercisable.","Van's option exercise period extended to 2 years post-termination; 2,046,500 options exercisable.","CEO Tony Chung appointed principal financial and accounting officer effective Aug 30, 2021."],"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":130254479.08239833,"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":422075,"accession_number":"0001437749-21-016725","cik":1141240,"company_name":"LIQUIDMETAL TECHNOLOGIES INC","ticker":"LQMT","form_type":"8-K","filed_at":"2021-07-09T23:59:59+00:00","items":["5.02","7.01","9.01"],"status":"ready","headline":"Liquidmetal CEO Lugee Li resigns; Tony Chung named interim CEO, Isaac Bresnick President","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["Professor Lugee Li resigns as CEO and President but remains Chairman; cites no disagreement.","Tony Chung appointed interim CEO; receives $240k salary, $20k signing bonus, and option for 7.5M shares at $0.07.","Isaac Bresnick appointed President; retains $154k salary; no employment agreement.","Option grant vests: 2.5M shares after 90 days (Tranche 1), 5M shares over two years (Tranche 2) with lock-up provisions.","Li mentions company readiness and travel restrictions as reasons for resignation."],"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":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":130254479.08239833,"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}