{"filings":[{"id":106074,"accession_number":"0001493152-26-009275","cik":1603793,"company_name":"Norris Industries, Inc.","ticker":"NRIS","form_type":"8-K","filed_at":"2026-03-09T23:59:59+00:00","items":["8.01"],"status":"ready","headline":"Norris Industries accepts contribution of 1M preferred shares; CEO Patrick Norris cancels shares","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Board accepted contribution of 1,000,000 preferred shares from CEO Patrick Norris and affiliates on Feb 27, 2026.","Shares will be cancelled and return to authorized but unissued status.","This removes all currently outstanding preferred stock from the company's capital structure.","No cash consideration; the transaction is a capital contribution."],"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":16020349.0,"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":106073,"accession_number":"0001493152-26-008101","cik":1603793,"company_name":"Norris Industries, Inc.","ticker":"NRIS","form_type":"8-K","filed_at":"2026-02-26T23:59:59+00:00","items":["4.01"],"status":"ready","headline":"Norris Industries replaces BDO USA with Sadler Gibb as auditor; no disagreements reported","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["On Feb 24, 2026, engaged Sadler Gibb & Associates as new independent registered public accounting firm.","Board of Directors approved the engagement on February 13, 2026.","No prior consultations with Sadler Gibb on accounting principles or audit opinions during past two fiscal years.","No disagreements or reportable events (per Item 304) occurred with former auditor BDO USA."],"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":16020349.0,"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":106070,"accession_number":"0001493152-26-007576","cik":1603793,"company_name":"Norris Industries, Inc.","ticker":"NRIS","form_type":"8-K/A","filed_at":"2026-02-20T23:59:59+00:00","items":["9.01"],"status":"ready","headline":"Norris Industries files 8-K/A adding BDO USA auditor letters dated Feb 12 and Feb 19, 2026","summary_kind":"llm","event_type":"other_material","confidence":"low","bullets":["BDO USA letter to Board of Directors dated February 12, 2026 included as exhibit.","BDO USA letter to SEC dated February 19, 2026 included as exhibit.","Original 8-K filed February 12, 2026; amendment filed February 20, 2026.","Company trades on OTCMKTS under symbol NRIS.","Specific contents of letters not disclosed; event likely relates to auditor change or disagreement."],"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":16020349.0,"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":106072,"accession_number":"0001493152-26-007342","cik":1603793,"company_name":"Norris Industries, Inc.","ticker":"NRIS","form_type":"8-K","filed_at":"2026-02-18T23:59:59+00:00","items":["4.02","9.01"],"status":"ready","headline":"Norris Industries: BDO says FY2025, FY2024 financials should not be relied upon due to preferred stock accounting error","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["BDO concluded Series A Convertible Preferred Stock was incorrectly classified in permanent equity; error is material.","BDO advises that previously issued financial statements for FY ending Feb 28, 2025, and Feb 29, 2024, should no longer be relied upon.","Board is evaluating the matter; has not yet determined that restatement is required or that financials are unreliable.","Preferred Stock has been cancelled and contributed to capital, but the accounting classification evaluation continues.","Company to engage independent accounting advisory firm and provide both BDO's and management's views to any new auditor."],"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":16020349.0,"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":106071,"accession_number":"0001493152-26-006597","cik":1603793,"company_name":"Norris Industries, Inc.","ticker":"NRIS","form_type":"8-K","filed_at":"2026-02-13T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Norris Industries Dismisses BDO USA as Auditor Following Disagreement on Preferred Stock Classification","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Board dismissed BDO USA, P.C. as independent auditor effective Feb 9, 2026; BDO had not issued any audit report for the company.","Disagreement with BDO centered on whether Series A Convertible Preferred Stock should be classified as permanent or temporary equity.","Prior auditor HORNE LLP's partners and staff joined BDO on Nov 1, 2025; HORNE's past reports were unqualified.","Company identified material weaknesses including lack of accounting expertise, no independent audit committee, and insufficient segregation of duties.","Company has not yet engaged a new independent registered public accounting firm as of the filing date."],"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":0.9,"calibrated_materiality_score":0.9,"market_cap_usd":16020349.0,"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":122368,"accession_number":"0001493152-25-020507","cik":1603793,"company_name":"Norris Industries, Inc.","ticker":"NRIS","form_type":"8-K","filed_at":"2025-11-03T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Norris Industries appoints BDO USA as auditor after Horne LLP resignation","summary_kind":"llm","event_type":"other","confidence":"high","bullets":["Horne LLP resigned as independent auditor on Oct 31, 2025; BDO USA appointed Nov 1, 2025.","Auditor change follows Horne's partners and professional staff joining BDO USA.","No disagreements or reportable events between Norris and Horne in fiscal 2025 or 2024.","Horne furnished a letter to the SEC (Exhibit 16.1) agreeing with the filing's statements."],"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":16020349.0,"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}