{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-116688","form_type":"8-K","ticker":null,"cik":"0001477246","company_name":"S&W Seed Co","filed_at":"2024-10-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:08.545694+00:00","generated_at":"2026-05-30T11:03:15.281598+00:00","sec_items":["3.01","4.02"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"S&W Seed receives Nasdaq delisting notice for late 10-K; restates quarterly segment reporting","bullets":["Received Nasdaq notice on Oct 17, 2024 for failing to timely file FY 2024 10-K; must submit compliance plan within 60 days.","Also non-compliant with minimum bid price ($1.00); deadline Nov 11, 2024; implemented 1-for-19 reverse stock split Oct 18.","Management says Q1-Q3 FY2024 financials should no longer be relied upon due to segment reporting errors; now three segments (Americas, International, AUSDOM) as of July 1, 2023.","Restated segment info will appear in the upcoming 10-K; no amendments to previously filed Q reports."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-116688","json":"https://secwatch.observer/filing/0000950170-24-116688.json","markdown":"https://secwatch.observer/filing/0000950170-24-116688.md","text":"https://secwatch.observer/filing/0000950170-24-116688.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1477246/000095017024116688/0000950170-24-116688-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1477246/000095017024116688/sanw-20241017.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T11:03:15.281598+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"7a534c7d692a6dfb2b7b5a8774ff86de962b3532","claim":"S&W Seed Co reported that prior financial statements should not be relied upon.","evidence_excerpt":"On October 17, 2024, Company management concluded that its unaudited condensed consolidated financial statements for each of the quarterly periods included in the Company's Quarterly Reports on Form 10-Q filed with the SEC on November 9, 2023, February 14, 2024 and May 14, 2024, respectively, (collectively the \"Non-Reliance Periods\") should no longer be relied upon because of errors in footnote disclosure related to segment reporting.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1477246/000095017024116688/0000950170-24-116688-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}