{"filings":[{"id":206246,"accession_number":"0001477932-24-004017","cik":1434740,"company_name":"Ranger Gold Corp.","ticker":"RNGC","form_type":"8-K","filed_at":"2024-07-01T23:59:59+00:00","items":["4.02","9.01"],"status":"ready","headline":"Ranger Gold Corp. restates Dec 2023 financials; unrecorded payables via personal accounts","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Board concluded Dec 2023 financial statements should no longer be relied upon due to material errors.","Errors: failure to record accounts payable paid by management's personal accounts, not company bank.","Prior restatements already filed for FY2022, June/Sept/Dec 2022; Dec 2023 restatement to follow.","No fraud determined; errors of omission; amended 10-Q for Dec 2023 to be filed ASAP."],"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":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":260165,"accession_number":"0001477932-23-008015","cik":1434740,"company_name":"Ranger Gold Corp.","ticker":"RNGC","form_type":"8-K","filed_at":"2023-11-01T23:59:59+00:00","items":["4.02","9.01"],"status":"ready","headline":"Ranger Gold restates FY22 and quarterly financials due to unrecorded expenses paid by management","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Board and management concluded audited FY22 and unaudited Q1-Q3 FY23 financials are no longer reliable.","Unrecorded expenses paid directly by management from personal account were omitted, requiring changes to equity and operations.","Errors deemed omissions, not fraud; material weaknesses in internal controls continue.","Company will file restated financials via post-effective amendment to Form 10 and amendments to 10-Qs."],"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":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":315914,"accession_number":"0001477932-23-001593","cik":1434740,"company_name":"Ranger Gold Corp.","ticker":"RNGC","form_type":"8-K/A","filed_at":"2023-03-21T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Ranger Gold Corp. amends 8-K to confirm auditor change from BF Borgers to MGA with no disagreements","summary_kind":"llm","event_type":"other_material","confidence":"medium","bullets":["Amendment updates Item 4.01 regarding dismissal of BF Borgers CPA PC and engagement of Michael Gillespie & Associates as auditor for FY ending March 31, 2023.","No disagreements or reportable events between the company and former auditor BF Borgers during fiscal 2022 and interim period.","Prior audit report for FY 2022 had no adverse opinion or modifications.","Company provided Borgers with disclosures; Borgers letter filed as Exhibit 16.1 stating 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":0.2,"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":315915,"accession_number":"0001477932-23-001202","cik":1434740,"company_name":"Ranger Gold Corp.","ticker":"RNGC","form_type":"8-K","filed_at":"2023-02-22T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Ranger Gold dismisses BF Borgers as auditor, engages Michael Gillespie & Associates","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Dismissed BF Borgers CPA PC as independent registered public accounting firm on Feb 22, 2023, approved by board.","No disagreements or reportable events during Borgers' engagement period.","Engaged Michael Gillespie & Associates, PLLC as new auditor for year ending March 31, 2023.","No prior consultations with MGA 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":0.3,"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}],"next_cursor":null}