{"schema_version":"secwatch.filing_event.v1","accession":"0001062993-25-010373","form_type":"8-K","ticker":"HMMR","cik":"0001539680","company_name":"HAMMER TECHNOLOGY HOLDINGS CORP.","filed_at":"2025-05-27T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.697330+00:00","generated_at":"2026-05-20T10:37:59.509869+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Hammer Technology pivots to fintech, resolves audit issues, and restructures related-party debt","bullets":["Divested legacy telecom assets in late 2024; now focused on HammerPay fintech platform for unbanked.","Spent ~$2.7M (2022-early 2025) to rectify audit deficiencies; engaged Salberg & Company (PCAOB) for compliance.","Entered strategic capital partnership with Caban Global Reach PE for structured equity funding.","Consolidated $2,680,799 shareholder loan from board member Michael Sevell into restated convertible note.","Company OTC Expert Market downgrade due to prior reporting gaps; actively seeking reinstatement to better tier."],"urls":{"canonical":"https://secwatch.observer/filing/0001062993-25-010373","json":"https://secwatch.observer/filing/0001062993-25-010373.json","markdown":"https://secwatch.observer/filing/0001062993-25-010373.md","text":"https://secwatch.observer/filing/0001062993-25-010373.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1539680/000106299325010373/0001062993-25-010373-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1539680/000106299325010373/form8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-20T10:37:59.509869+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"}