---
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"
generated_at: "2026-06-04T04:59:57.251589+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Wilson-Davis posts Q1 FY2024 net loss of $290K; AtlasClear files pro forma combined statements

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-041315
- JSON: https://secwatch.observer/filing/0001104659-24-041315.json
- Plain text: https://secwatch.observer/filing/0001104659-24-041315.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.