{"schema_version":"secwatch.filing_event.v1","accession":"0001096906-24-001090","form_type":"8-K","ticker":"HYEX","cik":"0001630176","company_name":"HEALTHY EXTRACTS INC.","filed_at":"2024-05-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.324497+00:00","generated_at":"2026-06-02T03:48:16.983833+00:00","sec_items":["1.01","4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Healthy Extracts dismisses BF Borgers as auditor after SEC order; extends convertible notes maturity to 2026","bullets":["Dismissed BF Borgers CPA PC as independent auditor effective May 8, 2024; engaged Bush & Associates CPA LLC as replacement.","BF Borgers' audit reports for FY2022 and FY2023 included a going concern explanatory paragraph; no other disagreements.","SEC issued an order on May 3, 2024 barring BF Borgers from appearing or practicing before the SEC.","Amended two convertible notes (aggregate principal ~$427,777) extending maturity from April 2024 to June 25, 2026.","Monthly amortized payments required; if equity raise exceeds $100k, 20% of excess goes to principal reduction."],"urls":{"canonical":"https://secwatch.observer/filing/0001096906-24-001090","json":"https://secwatch.observer/filing/0001096906-24-001090.json","markdown":"https://secwatch.observer/filing/0001096906-24-001090.md","text":"https://secwatch.observer/filing/0001096906-24-001090.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1630176/000109690624001090/0001096906-24-001090-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1630176/000109690624001090/hyex-20240503.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T03:48:16.983833+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":"9ec2d6dd70b1009edd2e478b73c7f30192900bae","claim":"HEALTHY EXTRACTS INC. engaged Bush & Associates CPA LLC as its auditor.","evidence_excerpt":"Also on May 8, 2024, we engaged Bush & Associates CPA LLC (\"Bush\") as BF Borgers’ replacement.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1630176/000109690624001090/0001096906-24-001090-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Bush & Associates CPA LLC"}]},{"claim_id":"c212656e738de7eada7a940d71fa7d1541e0a999","claim":"HEALTHY EXTRACTS INC. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"Effective May 8, 2024, we dismissed BF Borgers CPA PC (\"BF Borgers\") as our independent registered public accounting firm. Also on May 8, 2024, we engaged Bush & Associates CPA LLC (\"Bush\") as BF Borgers’ replacement.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1630176/000109690624001090/0001096906-24-001090-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"},{"label":"Successor","value":"Bush & Associates CPA LLC"}]},{"claim_id":"271e32c9525fd39408c5f96c619cb3dd88a40b97","claim":"HEALTHY EXTRACTS INC. amended Second Amendment (effective 2024-05-03).","evidence_excerpt":"On May 3, 2024 and May 6, 2024, we received executed copies of a Second Amendment to each of the convertible notes, extending the Maturity Dates to June 25, 2026","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1630176/000109690624001090/0001096906-24-001090-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"amendment"},{"label":"Agreement","value":"notes offering"},{"label":"Effective","value":"2024-05-03"}]},{"claim_id":"8662b10ea78592e24cde83436d51490afb64e5d8","claim":"HEALTHY EXTRACTS INC. entered into Securities Purchase Agreement with two investors valued at $388,888 (effective 2023-01-24).","evidence_excerpt":"On January 24, 2023, we entered into a Securities Purchase Agreement for the sale of convertible notes in the aggregate principal amount of $388,888","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1630176/000109690624001090/0001096906-24-001090-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"notes offering"},{"label":"Counterparty","value":"two investors"},{"label":"Value","value":"$388,888"},{"label":"Effective","value":"2023-01-24"}]},{"claim_id":"8fe2e1e4210ae5788d712366bf52b7d0b280dfc5","claim":"HEALTHY EXTRACTS INC. amended First Amendment (effective 2023-10-31).","evidence_excerpt":"Effective October 31, 2023, we entered into a First Amendment to each of the convertible notes, extending the Maturity Dates to April 23, 2024 and April 24, 2024","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1630176/000109690624001090/0001096906-24-001090-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"amendment"},{"label":"Agreement","value":"notes offering"},{"label":"Effective","value":"2023-10-31"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}