{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-032241","form_type":"8-K","ticker":null,"cik":"0001509223","company_name":"Moatable, Inc.","filed_at":"2025-04-04T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.537126+00:00","generated_at":"2026-05-23T20:57:42.634986+00:00","sec_items":["2.02","4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Moatable restates multiple periods due to sales tax liability accounting errors","bullets":["Non-reliance on prior audited FY2023 and quarterly reports for 2023/2024 due to sales tax accounting errors.","Understatement of sales tax liability ~$3.6M ($2.3M for 2021-2023, $0.9M for 9mo ended Sep 30, 2024).","Material weakness in ICFR identified; management deems disclosure controls ineffective; remediation plan in place.","Restated FY2023 results and impacted 2023/2024 quarters to be included in upcoming 2024 Form 10-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-032241","json":"https://secwatch.observer/filing/0001104659-25-032241.json","markdown":"https://secwatch.observer/filing/0001104659-25-032241.md","text":"https://secwatch.observer/filing/0001104659-25-032241.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1509223/000110465925032241/0001104659-25-032241-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1509223/000110465925032241/tm2511605d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T20:57:42.634986+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":"02b6c664d7e7aef09a92f767177e0a5ac2d2e51a","claim":"Moatable, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"ndependent registered public accounting firm, Marcum Asia CPAs LLP. Cautionary Statement Regarding Forward-Looking Statements This Current Report on","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1509223/000110465925032241/0001104659-25-032241-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"Marcum Asia CPAs LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}