{"schema_version":"secwatch.filing_event.v1","accession":"0001079973-23-001329","form_type":"8-K","ticker":"PDEX","cik":"0000788920","company_name":"PRO DEX INC","filed_at":"2023-09-28T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.653981+00:00","generated_at":"2026-06-10T07:55:40.062231+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Pro-Dex restates FY2020-2022 financials due to Monogram warrant valuation error; material weakness disclosed","bullets":["Company will restate audited FY2020-2022 and unaudited interim quarters through Mar 2023; prior reports no longer reliable.","Monogram Warrant fair value understated; correct values: $718k (2020), $1.4M (2021), $2.4M (2022).","Restatement increases unrealized gains on marketable securities; no impact on revenue, operating income, or cash flows.","Material weakness in internal control over financial reporting related to ASC 815 warrant valuation.","Company plans to file restated financials with FY2023 10-K as soon as practicable."],"urls":{"canonical":"https://secwatch.observer/filing/0001079973-23-001329","json":"https://secwatch.observer/filing/0001079973-23-001329.json","markdown":"https://secwatch.observer/filing/0001079973-23-001329.md","text":"https://secwatch.observer/filing/0001079973-23-001329.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/788920/000107997323001329/0001079973-23-001329-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/788920/000107997323001329/pdex_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T07:55:40.062231+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"}