{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-041315","form_type":"8-K/A","ticker":"ATCH","cik":"0001963088","company_name":"AtlasClear Holdings, Inc.","filed_at":"2024-04-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.323480+00:00","generated_at":"2026-06-04T04:59:57.251589+00:00","sec_items":["9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Wilson-Davis posts Q1 FY2024 net loss of $290K; AtlasClear files pro forma combined statements","bullets":["Wilson-Davis revenue of $1.83M, down 13% YoY from $2.11M; net loss deepened to $290K from $194K.","FINRA short-selling/AML case remanded for reconsideration of fines; contingent liability booked at $100K.","Pro forma combined entity shows negative stockholders' equity of $2.0M as of Sep 30, 2023.","Wilson-Davis net capital of $9.40M exceeded $250K minimum by $9.15M as of Sep 30, 2023.","Cash used in operations was $5.21M for the three months ended Sep 30, 2023, vs $8.90M in prior year."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-041315","json":"https://secwatch.observer/filing/0001104659-24-041315.json","markdown":"https://secwatch.observer/filing/0001104659-24-041315.md","text":"https://secwatch.observer/filing/0001104659-24-041315.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1963088/000110465924041315/0001104659-24-041315-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1963088/000110465924041315/tm249562d1_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T04:59:57.251589+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"}