{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-22-028148","form_type":"8-K/A","ticker":"MITQ","cik":"0001770236","company_name":"MOVING iMAGE TECHNOLOGIES INC.","filed_at":"2022-02-28T23:59:59+00:00","discovered_at":"2026-05-14T18:04:08.136123+00:00","generated_at":"2026-06-27T03:46:48.681643+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Moving iMage Technologies restates Sept 30, 2021 financials; merger incorrectly accounted as reverse acquisition","bullets":["CohnReznick informed company on Feb 17, 2022 of material misstatement in Sept 30, 2021 & 2020 interim financials.","Previously filed Sept 2021 10-Q incorrectly accounted for July 7, 2021 merger of MiT LLC as reverse merger instead of pooling of interests.","Restatement impacts total liabilities, net loss, net loss per share, and stockholders' equity for the periods.","Company plans to amend the September 2021 10-Q to reflect proper accounting as merger of entities under common control.","Original 8-K filed Feb 22 without auditor input; this filing amends and restates with corrected disclosure and auditor letter."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-22-028148","json":"https://secwatch.observer/filing/0001104659-22-028148.json","markdown":"https://secwatch.observer/filing/0001104659-22-028148.md","text":"https://secwatch.observer/filing/0001104659-22-028148.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1770236/000110465922028148/0001104659-22-028148-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1770236/000110465922028148/tm227904d1_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T03:46:48.681643+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"}