{"schema_version":"secwatch.filing_event.v1","accession":"0001062993-24-014097","form_type":"8-K","ticker":"HMMR","cik":"0001539680","company_name":"HAMMER TECHNOLOGY HOLDINGS CORP.","filed_at":"2024-07-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:13.452486+00:00","generated_at":"2026-05-31T15:57:33.661207+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Hammer Fiber Optics says FY2022 and FY2023 audit opinions are unreliable; will restate","bullets":["Auditor Fruci notified company on July 23, 2024 that audit opinions for FY July 31, 2022 and FY July 31, 2023 are not reliable due to insufficient procedures.","Omitted audit procedures are in progress; company will file amended 10-Ks with new audit opinions upon completion.","Company provided Fruci with disclosure copy; Fruci furnished letter to SEC agreeing with statements made in this 8-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001062993-24-014097","json":"https://secwatch.observer/filing/0001062993-24-014097.json","markdown":"https://secwatch.observer/filing/0001062993-24-014097.md","text":"https://secwatch.observer/filing/0001062993-24-014097.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1539680/000106299324014097/0001062993-24-014097-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1539680/000106299324014097/form8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T15:57:33.661207+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}