{"filings":[{"id":113166,"accession_number":"0001493152-26-002927","cik":318299,"company_name":"SPARTA COMMERCIAL SERVICES, INC.","ticker":"SRCO","form_type":"8-K","filed_at":"2026-01-20T23:59:59+00:00","items":["3.02","9.01"],"status":"ready","headline":"Sparta Commercial grants 4.56M stock options to CEO, VP, directors, employees at $0.14","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["CEO and VP granted options for 3,600,000 shares total at $0.14, vesting in three equal tranches over three years.","Two independent directors each receive options for 350,000 shares at $0.14, vesting over three years, for past board service.","Employees granted aggregate options for 260,000 shares at $0.14, same vesting schedule.","All options have five-year term; exercise price is 110% of 30-day average closing price with minimum volume condition.","Securities issued in private placement exempt under Section 4(a)(2) of the Securities Act."],"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":4239412.95774648,"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":182204,"accession_number":"0001493152-25-005445","cik":318299,"company_name":"SPARTA COMMERCIAL SERVICES, INC.","ticker":"SRCO","form_type":"8-K","filed_at":"2025-02-07T23:59:59+00:00","items":["3.02","9.01"],"status":"ready","headline":"Sparta Commercial Services grants options for 3.82M shares at $0.18 to CEO, VP, directors, employees","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["CEO Anthony Havens and VP Sandra Ahman receive aggregate options for 3,000,000 shares.","Each independent director receives options for 300,000 shares.","Employees receive aggregate options for 220,000 shares.","All options have $0.18 exercise price, 5-year term, vest equally over 3 years."],"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":4239412.95774648,"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":251998,"accession_number":"0001493152-24-007721","cik":318299,"company_name":"SPARTA COMMERCIAL SERVICES, INC.","ticker":"SRCO","form_type":"8-K","filed_at":"2024-02-23T23:59:59+00:00","items":["3.02","9.01"],"status":"ready","headline":"Sparta Commercial Services grants 2.69M stock options to CEO, VP, directors, employees","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Grants five-year options for 2M shares to CEO Anthony Havens and VP Sandra Ahman at $0.14, vesting over 3 years.","Grants 200,000 options each to two independent directors at same terms for past board service.","Issues 290,000 non-qualified stock options to employees and consultants at $0.14, same vesting and term.","Exercise price $0.14 is 110% of 30-day average closing price (min 100 shares traded per day)."],"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":4239412.95774648,"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":286512,"accession_number":"0001493152-23-024473","cik":318299,"company_name":"SPARTA COMMERCIAL SERVICES, INC.","ticker":"SRCO","form_type":"8-K/A","filed_at":"2023-07-13T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Sparta Commercial: SEC suspends former auditor Boyle; new auditor to re-audit FY2022","summary_kind":"llm","event_type":"regulatory","confidence":"medium","bullets":["SEC suspended former auditor Boyle CPA, LLC on July 7, 2023 from appearing or practicing before the Commission.","The company had dismissed Boyle effective Dec 5, 2022 (board ratified Dec 29, 2022) and engaged Victor Mokuolu, CPA PLLC as new auditor on Dec 5, 2022.","New auditor VMCPA will re-audit the fiscal year ended April 30, 2022.","The re-audit covers the year ended April 30, 2022, with no financial statements of businesses acquired or pro forma information provided."],"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":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":4239412.95774648,"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":325559,"accession_number":"0001493152-23-004302","cik":318299,"company_name":"SPARTA COMMERCIAL SERVICES, INC.","ticker":"SRCO","form_type":"8-K","filed_at":"2023-02-10T23:59:59+00:00","items":["3.02","9.01"],"status":"ready","headline":"Sparta Commercial Services grants 1.75M total stock options to executives and directors","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["CEO Anthony L Havens and VP Sandra L Ahman receive options for 1,350,000 shares aggregate at $0.18 per share.","Each of two independent directors (Kristian Srb, Jeffrey Bean) gets options for 200,000 shares at $0.18 per share.","All options vest in three equal tranches over three years, five-year term, 110% of 30-day VWAP.","Options are compensation; issued under Section 4(a)(2) exemption from registration."],"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":4239412.95774648,"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":325558,"accession_number":"0001493152-23-000139","cik":318299,"company_name":"SPARTA COMMERCIAL SERVICES, INC.","ticker":"SRCO","form_type":"8-K","filed_at":"2023-01-03T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Sparta Commercial Services dismisses auditor Boyle CPA, engages Victor Mokuolu CPA","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Dismissal of Boyle CPA, LLC effective Dec 5, 2022, ratified by board on Dec 29, 2022.","Prior auditor's reports for FY2022 and FY2021 included substantial doubt about going concern.","No disagreements with Boyle on accounting principles or audit scope during fiscal years or through dismissal.","New auditor Victor Mokuolu, CPA PLLC engaged same day to audit Q3 FY2023 (Oct 31, 2022).","The Oct 31, 2022 Form 10-Q was not reviewed by Boyle CPA."],"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":4239412.95774648,"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":343299,"accession_number":"0001493152-22-036498","cik":318299,"company_name":"SPARTA COMMERCIAL SERVICES, INC.","ticker":"SRCO","form_type":"8-K","filed_at":"2022-12-23T23:59:59+00:00","items":["3.02","9.01"],"status":"ready","headline":"Sparta Commercial converts $200K insider debt to stock options; CEO, VP, Director receive 1.87M shares","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["CEO Anthony Havens converts $100K deferred salary for options to purchase 934,579 shares at $0.107 strike.","VP Sandra Ahman converts $50K deferred salary for 467,290 options; Director Kristian Srb converts $50K debt for 467,290 options.","Options vest immediately, have five-year term; exercise price is 110% of 30-day VWAP ($0.107).","Issuance exempt under Section 4(a)(2) of Securities Act as private placement to insiders."],"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":0.55,"calibrated_materiality_score":0.55,"market_cap_usd":4239412.95774648,"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":396964,"accession_number":"0001493152-22-000696","cik":318299,"company_name":"SPARTA COMMERCIAL SERVICES, INC.","ticker":"SRCO","form_type":"8-K","filed_at":"2022-01-07T23:59:59+00:00","items":["3.02","9.01"],"status":"ready","headline":"Sparta Commercial converts $262k deferred salary to options; grants additional options to executives and directors","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["CEO Havens converts $137,466 deferred salary into options for 1,718,322 shares at $0.08.","VP Ahman converts $125,000 deferred salary into options for 1,562,500 shares at $0.08.","Independent directors each granted 187,500 options at $0.08, vesting over 3 years.","CEO and VP granted aggregate 750,000 options at $0.08, vesting over 3 years.","All options have 5-year term; exercise price is 111% of 30-day volume-weighted average closing price."],"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":4239412.95774648,"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}