{"schema_version":"secwatch.filing_event.v1","accession":"0001096906-23-000961","form_type":"8-K","ticker":"AIBT","cik":"0001763329","company_name":"AIBOTICS, INC.","filed_at":"2023-05-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.450575+00:00","generated_at":"2026-06-16T01:24:38.514541+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Mycotopia to restate 2022 financial statements; $288K cash comp and warrant to CEO omitted","bullets":["Unrecorded $288,000 cash compensation and a warrant for 5% of fully diluted shares granted to CEO.","Errors affect audited 2022 balance sheet/income statement and unaudited Q1–Q3 2022 interim reports.","Management cites insufficient accounting staff and lack of GAAP review as material control weaknesses.","Restated filings will include updated disclosures on these weaknesses and corrected financial data."],"urls":{"canonical":"https://secwatch.observer/filing/0001096906-23-000961","json":"https://secwatch.observer/filing/0001096906-23-000961.json","markdown":"https://secwatch.observer/filing/0001096906-23-000961.md","text":"https://secwatch.observer/filing/0001096906-23-000961.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1763329/000109690623000961/0001096906-23-000961-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1763329/000109690623000961/tpia-20230425.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T01:24:38.514541+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":"fc7f5d8fd7bcaa6e218cde09b6b34bf649e6250b","claim":"AIBOTICS, INC. reported that prior financial statements should not be relied upon.","evidence_excerpt":"the Company’s management concluded that its previously issued (i) audited balance sheet and consolidated statement of operations for the period ending December 31, 2022, filed with the U.S. Securities and Exchange Commission (“SEC”) on March 30, 2023; and (ii) unaudited interim financial statements for the quarterly periods ended March 31, 2022, June 30, 2022 and September 30, 2022, filed on Form 10-Q, should be restated.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1763329/000109690623000961/0001096906-23-000961-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"}