{"filings":[{"id":124193,"accession_number":"0001726079-25-000007","cik":1726079,"company_name":"Lucent, Inc.","ticker":"LUCN","form_type":"8-K","filed_at":"2025-12-31T23:59:59+00:00","items":["8.01"],"status":"ready","headline":"Lucent rescinds acquisition of Dijiya Energy Saving Technology due to lack of audited financials","summary_kind":"llm","event_type":"m_and_a","confidence":"high","bullets":["Acquisition agreement with DESTI dated December 7, 2024 rescinded effective December 30, 2025.","Rescission due to inability to obtain PCAOB-compliant audited financial statements for SEC filing.","DESTI is a Taiwan corporation; all equity interests were to be acquired.","No financial terms of the deal or rescission were disclosed."],"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":null,"market_cap_bucket":null,"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":140858,"accession_number":"0001726079-25-000005","cik":1726079,"company_name":"Lucent, Inc.","ticker":"LUCN","form_type":"8-K","filed_at":"2025-09-30T23:59:59+00:00","items":["8.01"],"status":"ready","headline":"Lucent completes dividend of 10M common shares from prior acquisition","summary_kind":"llm","event_type":"dividend","confidence":"high","bullets":["Completed dividend of 10,000,000 common shares to shareholders on September 30, 2025.","Shares originated from consideration received in an acquisition that closed December 7, 2024.","Dividend was contemplated under the terms of the acquisition agreement."],"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":null,"market_cap_bucket":null,"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":158599,"accession_number":"0001139020-25-000143","cik":1726079,"company_name":"Lucent, Inc.","ticker":"LUCN","form_type":"8-K","filed_at":"2025-05-27T23:59:59+00:00","items":["5.06","9.01"],"status":"ready","headline":"Lucent exits shell status; DigiA subsidiary posts NT$113.5M loss with going-concern doubt","summary_kind":"llm","event_type":"regulatory","confidence":"high","bullets":["Lucent filed audited financials for wholly owned subsidiary DigiA Energy (Taiwan), demonstrating exit from shell company status.","DigiA reported net loss of NT$113.5M for FY2024, with accumulated deficit of NT$336.3M exceeding 50% of share capital.","Auditor's report includes going-concern emphasis paragraph; management relies on related-party borrowing renewals.","Subsidiary makes LiFePO4 battery cells and packs; employee count fell from 32 to 19 YoY."],"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":null,"market_cap_bucket":null,"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":158598,"accession_number":"0001139020-25-000081","cik":1726079,"company_name":"Lucent, Inc.","ticker":"LUCN","form_type":"8-K","filed_at":"2025-04-25T23:59:59+00:00","items":["9.01"],"status":"ready","headline":"Lucent files unaudited DIJIYA FY2024: net loss TWD 3.15M on revenue TWD 44.9M","summary_kind":"llm","event_type":"other_material","confidence":"medium","bullets":["DIJIYA (wholly owned) unaudited FY2024 net loss of TWD 3,147,753; revenue TWD 44,945,459.","Operating loss TWD 1,320,769; gross margin 18.17% but operating expenses 114.41% of revenue.","Balance sheet in USD: total assets $7.4M, total liabilities $3.2M, shareholders' equity $4.2M.","Inventory depreciation losses of TWD 1,856,357 (135% of revenue) drove non-operating expenses.","Filing includes valuation of Strategic Materials Division holdings; currency units inconsistent (P&L TWD, B/S USD)."],"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":0.35,"calibrated_materiality_score":0.35,"market_cap_usd":null,"market_cap_bucket":null,"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":177004,"accession_number":"0001393905-25-000079","cik":1726079,"company_name":"Lucent, Inc.","ticker":"LUCN","form_type":"8-K","filed_at":"2025-02-28T23:59:59+00:00","items":["5.03"],"status":"ready","headline":"Lucent, Inc. (fka TipMeFast) amends articles to change name and authorize preferred stock","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Articles of Incorporation amended to change corporate name to Lucent, Inc. per Board approval.","Board approved requesting the name change with FINRA, likely resulting in ticker symbol change.","A class of Preferred Stock was authorized; no terms or amount 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":0.3,"calibrated_materiality_score":0.3,"market_cap_usd":null,"market_cap_bucket":null,"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":177005,"accession_number":"0001393905-25-000006","cik":1726079,"company_name":"Lucent, Inc.","ticker":"LUCN","form_type":"8-K","filed_at":"2025-01-07T23:59:59+00:00","items":["1.01","9.01"],"status":"ready","headline":"TipMeFast acquires graphite mineral concessions in Mexico for up to $3.41M; plans name change to Lucent","summary_kind":"llm","event_type":"m_and_a","confidence":"medium","bullets":["100% acquisition of graphite and mineral concessions from Tomas Ramirez Lopez; payment total up to $3.41M.","Payments include $10k cash due in 10 business days, $2.4M in cash or stock, and $1M in stock options.","Company initiates name change to Lucent, Inc., aligning with AI datacenter and clean energy focus.","Agreement grants exclusive mining, exploration, and exploitation rights; buyer must pay mining duties from 2020.","The acquisition aims to secure a vital graphite supply for the company's future 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":0.6,"calibrated_materiality_score":0.6,"market_cap_usd":null,"market_cap_bucket":null,"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":193786,"accession_number":"0001393905-24-000412","cik":1726079,"company_name":"Lucent, Inc.","ticker":"LUCN","form_type":"8-K","filed_at":"2024-12-04T23:59:59+00:00","items":["1.01","5.02","9.01"],"status":"ready","headline":"TipMeFast enters deal to acquire Lucent/Dijiya; target shows $10.9M deficit, going concern","summary_kind":"llm","event_type":"m_and_a","confidence":"high","bullets":["TipMeFast signs definitive agreement to acquire Lucent, Inc., whose subsidiary Dijiya Energy Saving manufactures LiFePO4 batteries.","Target Dijiya reports net loss of $3.04M for first nine months of 2024, accumulated deficit of $10.9M (USD interim statements).","As of Dec 2023, Dijiya had net loss NTD 196M and accumulated deficit NTD 1.02B; auditors note substantial doubt about going concern.","Raid Chalil resigned all officer/director roles; Steven Arenal appointed sole officer and director effective immediately.","Company initiates name change to Lucent, Inc. to reflect the new business direction."],"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":0.8,"calibrated_materiality_score":0.8,"market_cap_usd":null,"market_cap_bucket":null,"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":210117,"accession_number":"0001393905-24-000261","cik":1726079,"company_name":"Lucent, Inc.","ticker":"LUCN","form_type":"8-K","filed_at":"2024-07-22T23:59:59+00:00","items":["1.01","9.01"],"status":"ready","headline":"TipMeFast enters acquisition agreement for Lucent, Inc.; attaches Dijiya financials","summary_kind":"llm","event_type":"m_and_a","confidence":"low","bullets":["On June 10, 2024, TipMeFast signed a definitive agreement to acquire Lucent, Inc.","No deal value, premium, or expected close date disclosed in the filing.","Exhibit 99.1 contains FY 2023/2022 audited financial statements of Dijiya Energy Saving Technology Inc.","Dijiya's financials show a net loss of NT$196M in 2023 and going concern substantial doubt.","Link between Dijiya and the Lucent acquisition is not explained in the filing."],"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":0.45,"calibrated_materiality_score":0.45,"market_cap_usd":null,"market_cap_bucket":null,"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":228353,"accession_number":"0001393905-24-000219","cik":1726079,"company_name":"Lucent, Inc.","ticker":"LUCN","form_type":"8-K","filed_at":"2024-06-11T23:59:59+00:00","items":["1.01","9.01"],"status":"ready","headline":"TipMeFast to acquire Lucent, Inc. for 10M shares; target subsidiary shows large losses","summary_kind":"llm","event_type":"m_and_a","confidence":"medium","bullets":["TMEF will acquire 100% of Lucent Inc. for 10,000,000 common shares.","Lucent owns subsidiary DIJIYA (Dijiya Energy Saving Technology), which reported net loss of NT$64.6M for H1 2023.","Lucent's financial statements not provided; only DIJIYA's unaudited financials are included.","All officers and directors of Lucent will resign upon closing.","Closing subject to shareholder approval to increase authorized shares and regulatory approvals."],"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":null,"market_cap_bucket":null,"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":228352,"accession_number":"0001393905-24-000212","cik":1726079,"company_name":"Lucent, Inc.","ticker":"LUCN","form_type":"8-K","filed_at":"2024-06-05T23:59:59+00:00","items":["1.01"],"status":"ready","headline":"TipMeFast signs LOI to acquire Lucent; Lucent owns Dijiya with >$5M assets","summary_kind":"llm","event_type":"m_and_a","confidence":"medium","bullets":["On March 18, 2024, TipMeFast entered a Letter Of Intent to acquire Lucent, Inc.; parties to negotiate definitive agreement.","Lucent has acquired Dijiya Energy Saving Technology Inc., a Taiwan-based EV battery cell manufacturer with asset value >$5 million.","Lucent's management expects to finalize negotiations for an additional technology producer.","No financial terms of the proposed acquisition have been 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":0.2,"calibrated_materiality_score":0.2,"market_cap_usd":null,"market_cap_bucket":null,"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":247067,"accession_number":"0001393905-24-000088","cik":1726079,"company_name":"Lucent, Inc.","ticker":"LUCN","form_type":"8-K","filed_at":"2024-03-21T23:59:59+00:00","items":["1.01","9.01"],"status":"ready","headline":"TipMeFast signs non-binding LOI to acquire Lucent for 8M shares","summary_kind":"llm","event_type":"m_and_a","confidence":"medium","bullets":["Non-binding LOI to acquire 100% of Lucent, Inc. in exchange for 8,000,000 common shares of TipMeFast.","Transaction contingent on TipMeFast shares becoming DTC eligible and at least two trades at $0.01 per share.","Parties will negotiate a definitive agreement; LOI does not constitute a binding contract.","Announcement of deal delayed until four days after signing definitive agreement, per mutual consent.","Lucent focuses on sustainable energy solutions, reducing greenhouse gas emissions."],"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":null,"market_cap_bucket":null,"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":264504,"accession_number":"0001558891-23-000054","cik":1726079,"company_name":"Lucent, Inc.","ticker":"LUCN","form_type":"8-K","filed_at":"2023-11-01T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"TipMeFast replaces auditor Richard Bolko with Barton CPA PLLC","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Terminated Richard Bolko as independent auditor on October 25, 2023; no adverse opinions or disagreements.","Engaged Barton CPA PLLC as new registered independent public accountant effective same date.","Board approved the change; no disagreements or reportable events during prior periods.","No consultations with Barton CPA PLLC prior to engagement regarding accounting principles or audit opinions."],"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":null,"market_cap_bucket":null,"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":300703,"accession_number":"0001558891-23-000030","cik":1726079,"company_name":"Lucent, Inc.","ticker":"LUCN","form_type":"8-K","filed_at":"2023-04-05T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"TipMeFast terminates auditor BF Borgers, engages Richard Bolko; 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prior reports had going concern doubt","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Terminated Michael Gillespie on May 30, 2022; engaged BF Borgers, CPA PC as new independent auditor same day.","Gillespie's audit reports for periods through Dec 31, 2021 contained no adverse opinion but included a going concern explanatory paragraph.","No disagreements with Gillespie on accounting principles, disclosure, or audit scope through termination date.","No reportable events under Item 304(a)(1)(iv) of Reg S-K occurred during periods through Dec 31, 2021."],"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":null,"market_cap_bucket":null,"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}