{"filings":[{"id":208552,"accession_number":"0001096906-24-001831","cik":1610718,"company_name":"Outdoor Specialty Products, Inc.","ticker":"ODRS","form_type":"8-K","filed_at":"2024-09-04T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Outdoor Specialty Products dismisses GreenGrowth CPAs, engages MAC Accounting as new auditor","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Dismissed GreenGrowth CPAs effective August 28, 2024; engaged MAC Accounting Group & CPAs, LLP for FY ending Sep 30, 2024.","No disagreements or reportable events with GreenGrowth during fiscal 2023 and subsequent interim period.","GreenGrowth's audit report for FY 2023 contained a going concern critical audit matter but no adverse opinion.","The change was approved by the board of directors; the company lacks an audit committee.","GreenGrowth's letter (Exhibit 16.1) agrees with the company's disclosures."],"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":0.0,"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":262763,"accession_number":"0001013762-23-006271","cik":1610718,"company_name":"Outdoor Specialty Products, Inc.","ticker":"ODRS","form_type":"8-K","filed_at":"2023-10-24T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Outdoor Specialty Products dismisses Pinnacle Accountancy, engages GreenGrowth CPAs as new auditor","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["On October 23, 2023, Outdoor Specialty Products dismissed Pinnacle Accountancy Group as its independent accountant due to a business sale to GreenGrowth CPAs.","The company engaged GreenGrowth CPAs as its new independent principal accountant effective same date.","No disagreements with Pinnacle on accounting matters during fiscal years 2022 and 2021.","Pinnacle's reports for fiscal years ended Sept 30, 2022 and 2021 contained a going concern qualification but no other adverse opinions.","The board of directors approved the accountant change as the company lacks an audit committee."],"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":0.0,"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":372213,"accession_number":"0001213900-22-031555","cik":1610718,"company_name":"Outdoor Specialty Products, Inc.","ticker":"ODRS","form_type":"8-K","filed_at":"2022-06-07T23:59:59+00:00","items":["1.01"],"status":"ready","headline":"Outdoor Specialty Products extends notes with insiders, increases principal to $55.25K and $9.75K","summary_kind":"llm","event_type":"debt","confidence":"high","bullets":["Blosch Note amended on June 2, 2022: maturity extended to Dec 31, 2022, principal increased from $40K to $55.25K.","Bailey Note amended same date: maturity extended to Dec 31, 2022, principal increased from $7K to $9.75K.","Kirk Blosch is an officer, director and principal stockholder; Ed Bailey is a principal stockholder."],"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":0.0,"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}