{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-22-025739","form_type":"8-K","ticker":"MITQ","cik":"0001770236","company_name":"MOVING iMAGE TECHNOLOGIES INC.","filed_at":"2022-02-22T23:59:59+00:00","discovered_at":"2026-05-14T18:04:08.136813+00:00","generated_at":"2026-06-27T06:13:40.922214+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"MITQ restates Q1 FY2022 financials; prior statements no longer reliable","bullets":["Restatement changes acquisition of MiT LLC from reverse merger to business combination.","Net loss adjusted: Q1 FY2022 loss increased from $576K to $578K; Q1 FY2021 loss decreased from $389K to $370K.","Total liabilities/equity revised: $15,702K to $15,703K (2021) and $5,719K to $5,720K (2020).","Additional paid-in capital increased by $1,601K for Q1 2021; retained earnings added $(1,740K)."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-22-025739","json":"https://secwatch.observer/filing/0001104659-22-025739.json","markdown":"https://secwatch.observer/filing/0001104659-22-025739.md","text":"https://secwatch.observer/filing/0001104659-22-025739.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1770236/000110465922025739/0001104659-22-025739-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1770236/000110465922025739/tm225225d3_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T06:13:40.922214+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"}