{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-041290","form_type":"8-K","ticker":null,"cik":"0001918102","company_name":"DEEP FISSION, INC.","filed_at":"2026-04-09T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.276673+00:00","generated_at":"2026-05-15T06:49:42.832015+00:00","sec_items":["4.02"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"medium","headline":"Deep Fission restates financials due to SAFE and stock-comp valuation errors","bullets":["Board determined Q2/Q3 2025 interim and FY 2024 audited statements are unreliable due to valuation model input errors for SAFEs and stock-based compensation.","Errors affect fair value of SAFEs and equity compensation expense; cash flows are not affected as transactions were non-cash.","Company expects a restatement of the affected financial statements; quantitative impact under evaluation and not yet determined.","Restated financials will be included in the upcoming Form 10-K for the year ended December 31, 2025.","Audit committee discussed matters with new auditor Grant Thornton LLP, which will reaudit 2024 and audit 2025 financials."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-041290","json":"https://secwatch.observer/filing/0001104659-26-041290.json","markdown":"https://secwatch.observer/filing/0001104659-26-041290.md","text":"https://secwatch.observer/filing/0001104659-26-041290.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1918102/000110465926041290/0001104659-26-041290-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1918102/000110465926041290/tm2611448d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T06:49:42.832015+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":"119d019e1006a5c6260ccd6da7dc7d0ff63df191","claim":"DEEP FISSION, INC. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On April 9, 2026, the Board of Directors (the “Board”) of Deep Fission, Inc. (the “Company”), in consultation with management, concluded that the following previously issued consolidated financial statements of the Company for which the Company is required to provide financial statements under Regulation S-X (and any related financial information, including that included in press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon because of errors in such financial statements related to valuations of Simple Agreement for Future Equity (“SAFEs”) and Stock-Based Compensation (“SBC”)","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1918102/000110465926041290/0001104659-26-041290-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001499275-26-000014","ticker":"GROO","company_name":"GROOVY COMPANY, INC.","filed_at":"2026-05-28T19:28:28+00:00","headline":"Groovy dismisses auditor after SEC suspension, reduces authorized common 99.5%, two officers depart","event_type":"regulatory","sec_items":["4.01","4.02","5.03","5.02","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: regulatory","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001499275-26-000014","json":"https://secwatch.observer/filing/0001499275-26-000014.json","markdown":"https://secwatch.observer/filing/0001499275-26-000014.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000014/0001499275-26-000014-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000014/groo-20250813_8ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 9, 2026, the Board of Directors (the “Board”) of Deep Fission, Inc. (the “Company”), in consultation with management, concluded that the following previously issued consolidated financial statements of the Company for which the Company is required to provide financial statements under Regulation S-X (and any related financial information, including that included in press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon because of errors in such financial statements related to valuations of Simple Agreement for Future Equity (“SAFEs”) and Stock-Based Compensation (“SBC”)","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1918102/000110465926041290/0001104659-26-041290-index.htm","comparable_excerpt":"On August 13, 2025, the Board of Directors of Groovy Company, Inc. (the “Company” or the “Registrant”), acting in its capacity as the body charged with the audit oversight function in the absence of a separately designated audit committee, dismissed Olayinka Oyebola & Co. (Chartered Accountants), Public Company Accounting Oversight Board (“PCAOB”) Firm ID No. 5968 (the “Former Accountant”), as the Company’s independent registered public accounting firm, effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000014/0001499275-26-000014-index.htm"}},{"accession":"0001628280-26-025100","ticker":"VERI","company_name":"Veritone, Inc.","filed_at":"2026-04-14T23:59:59+00:00","headline":"Veritone restates Q3 2025 financials, non-reliance on prior filings due to revenue and goodwill errors","event_type":"regulatory","sec_items":["4.02"],"materiality_score":0.9,"calibrated_materiality_score":0.9,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: regulatory","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-025100","json":"https://secwatch.observer/filing/0001628280-26-025100.json","markdown":"https://secwatch.observer/filing/0001628280-26-025100.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1615165/000162828026025100/0001628280-26-025100-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1615165/000162828026025100/veri-20260408.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 9, 2026, the Board of Directors (the “Board”) of Deep Fission, Inc. (the “Company”), in consultation with management, concluded that the following previously issued consolidated financial statements of the Company for which the Company is required to provide financial statements under Regulation S-X (and any related financial information, including that included in press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon because of errors in such financial statements related to valuations of Simple Agreement for Future Equity (“SAFEs”) and Stock-Based Compensation (“SBC”)","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1918102/000110465926041290/0001104659-26-041290-index.htm","comparable_excerpt":"On April 8, 2026, the management and the audit committee (the “Audit Committee”) of the Board of Directors of Veritone, Inc. (the “Company”), after consideration of the relevant facts and circumstances, determined that the Company’s previously issued unaudited condensed consolidated financial statements as of and for the three and nine months ended September 30, 2025 should no longer be relied upon","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1615165/000162828026025100/0001628280-26-025100-index.htm"}},{"accession":"0001171843-25-004811","ticker":"CRMT","company_name":"AMERICAS CARMART INC","filed_at":"2025-07-30T23:59:59+00:00","headline":"America's Car-Mart restates reliance on prior financials due to omitted loan-mod disclosures; 10-K delayed","event_type":"regulatory","sec_items":["4.02","7.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: regulatory","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001171843-25-004811","json":"https://secwatch.observer/filing/0001171843-25-004811.json","markdown":"https://secwatch.observer/filing/0001171843-25-004811.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/799850/000117184325004811/0001171843-25-004811-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/799850/000117184325004811/f8k_073025.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 9, 2026, the Board of Directors (the “Board”) of Deep Fission, Inc. (the “Company”), in consultation with management, concluded that the following previously issued consolidated financial statements of the Company for which the Company is required to provide financial statements under Regulation S-X (and any related financial information, including that included in press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon because of errors in such financial statements related to valuations of Simple Agreement for Future Equity (“SAFEs”) and Stock-Based Compensation (“SBC”)","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1918102/000110465926041290/0001104659-26-041290-index.htm","comparable_excerpt":"(the “Company”) concluded that certain previously issued financial statements should no longer be relied upon because of omissions in footnote disclosure related to loan modifications made to borrowers experiencing financial difficulty. The Company does not expect these disclosure additions to result in any material impact on the Company's Consolidated Statements of Earnings, Consolidated Balance Sheets, Consolidated Statements of Cash Flow, or Consolidated Statements of Shareholders' Equity. The Company is working to complete the necessary disclosures as soon as reasonably practicable. As previously disclosed in the Company's Form 12b-25 filed on July 15, 2025, management identified the need to include disclosures related to loan modifications for borrowers experiencing financial difficulty, in accordance with Financial Accounting Standards Board Accounting Standards Codification (\"ASC\"","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/799850/000117184325004811/0001171843-25-004811-index.htm"}},{"accession":"0001628280-26-013781","ticker":"CENX","company_name":"CENTURY ALUMINUM CO","filed_at":"2026-03-03T23:59:59+00:00","headline":"Century Aluminum restates 2023-2025 financials; changes Jamalco consolidation method","event_type":"regulatory","sec_items":["4.02","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: regulatory"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-013781","json":"https://secwatch.observer/filing/0001628280-26-013781.json","markdown":"https://secwatch.observer/filing/0001628280-26-013781.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/949157/000162828026013781/0001628280-26-013781-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/949157/000162828026013781/cenx-20260302.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 9, 2026, the Board of Directors (the “Board”) of Deep Fission, Inc. (the “Company”), in consultation with management, concluded that the following previously issued consolidated financial statements of the Company for which the Company is required to provide financial statements under Regulation S-X (and any related financial information, including that included in press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon because of errors in such financial statements related to valuations of Simple Agreement for Future Equity (“SAFEs”) and Stock-Based Compensation (“SBC”)","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1918102/000110465926041290/0001104659-26-041290-index.htm","comparable_excerpt":"the Audit Committee, after discussions with senior management and the Company’s independent registered public accountants, concluded that the Company’s previously issued consolidated financial statements as of and for the fiscal years ended December 31, 2023 and December 31, 2024, and as of and for the interim periods ended March 31, 2024, June 30, 2024, September 30, 2024, March 31, 2025, June 30, 2025 and September 30, 2025 (the “Affected Financial Statements”) should no longer be relied upon as a result of the change in accounting for the Jamalco Production Assets described above and that the Affected Financial Statements should be restated.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/949157/000162828026013781/0001628280-26-013781-index.htm"}},{"accession":"0001477932-25-004991","ticker":"CYCA","company_name":"CYTTA CORP.","filed_at":"2025-07-11T23:59:59+00:00","headline":"Cytta Corp. to restate Dec 2024 10-Q revenue by $36,967 due to recognition error","event_type":"regulatory","sec_items":["1.01","4.02"],"materiality_score":0.65,"calibrated_materiality_score":0.65,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: regulatory"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-25-004991","json":"https://secwatch.observer/filing/0001477932-25-004991.json","markdown":"https://secwatch.observer/filing/0001477932-25-004991.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1383088/000147793225004991/0001477932-25-004991-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1383088/000147793225004991/cyca_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 9, 2026, the Board of Directors (the “Board”) of Deep Fission, Inc. (the “Company”), in consultation with management, concluded that the following previously issued consolidated financial statements of the Company for which the Company is required to provide financial statements under Regulation S-X (and any related financial information, including that included in press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon because of errors in such financial statements related to valuations of Simple Agreement for Future Equity (“SAFEs”) and Stock-Based Compensation (“SBC”)","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1918102/000110465926041290/0001104659-26-041290-index.htm","comparable_excerpt":"After discussions with our new Auditors, Sadler Gibb, on July 7 th , 2025, there is an error in revenue recognition in the amount of $36,976 in the Dec 31, 2024, Interim Review 10-Q report. The Company will restate the financial statements that contain the error reducing revenue recognition by $36,967, and file an amendment to the affected December 31, 2024, Interim Review 10-Q report when completed.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1383088/000147793225004991/0001477932-25-004991-index.htm"}},{"accession":"0001539497-26-001594","ticker":"RITE","company_name":"MINERALRITE Corp","filed_at":"2026-05-27T20:02:13+00:00","headline":"MineralRite restates financials, cuts asset carrying value from $432M to $246M","event_type":"other_material","sec_items":["4.02","7.01","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001539497-26-001594","json":"https://secwatch.observer/filing/0001539497-26-001594.json","markdown":"https://secwatch.observer/filing/0001539497-26-001594.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/n4863_x26-8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 9, 2026, the Board of Directors (the “Board”) of Deep Fission, Inc. (the “Company”), in consultation with management, concluded that the following previously issued consolidated financial statements of the Company for which the Company is required to provide financial statements under Regulation S-X (and any related financial information, including that included in press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon because of errors in such financial statements related to valuations of Simple Agreement for Future Equity (“SAFEs”) and Stock-Based Compensation (“SBC”)","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1918102/000110465926041290/0001104659-26-041290-index.htm","comparable_excerpt":"management determined that certain previously issued financial statements contained in the Company’s previously filed Annual Report on Form 10 for the fiscal year ended December 31, 2025, and Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm"}},{"accession":"0001213900-26-058477","ticker":"ZONE","company_name":"CleanCore Solutions, Inc.","filed_at":"2026-05-18T20:30:03+00:00","headline":"CleanCore Solutions restates Q3 2026 financials; 70M Dogecoin transfer error","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-058477","json":"https://secwatch.observer/filing/0001213900-26-058477.json","markdown":"https://secwatch.observer/filing/0001213900-26-058477.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1956741/000121390026058477/0001213900-26-058477-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1956741/000121390026058477/ea0291352-8k_cleancore.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 9, 2026, the Board of Directors (the “Board”) of Deep Fission, Inc. (the “Company”), in consultation with management, concluded that the following previously issued consolidated financial statements of the Company for which the Company is required to provide financial statements under Regulation S-X (and any related financial information, including that included in press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon because of errors in such financial statements related to valuations of Simple Agreement for Future Equity (“SAFEs”) and Stock-Based Compensation (“SBC”)","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1918102/000110465926041290/0001104659-26-041290-index.htm","comparable_excerpt":"concluded that the Company’s previously issued unaudited condensed consolidated financial statements included in the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026, filed with the Securities and Exchange Commission (the “SEC”) on May 11, 2026 (the “Q3 2026 10-Q”), should no longer be relied upon and should be restated.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1956741/000121390026058477/0001213900-26-058477-index.htm"}},{"accession":"0001104659-26-062784","ticker":"CGC","company_name":"Canopy Growth Corp","filed_at":"2026-05-15T21:06:38+00:00","headline":"Canopy Growth restates FY2024-2025 financials due to warrant classification error; Q4/FY2026 results delayed to June 15","event_type":"other_material","sec_items":["4.02","7.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-062784","json":"https://secwatch.observer/filing/0001104659-26-062784.json","markdown":"https://secwatch.observer/filing/0001104659-26-062784.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/0001104659-26-062784-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/tm2614742d1_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 9, 2026, the Board of Directors (the “Board”) of Deep Fission, Inc. (the “Company”), in consultation with management, concluded that the following previously issued consolidated financial statements of the Company for which the Company is required to provide financial statements under Regulation S-X (and any related financial information, including that included in press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon because of errors in such financial statements related to valuations of Simple Agreement for Future Equity (“SAFEs”) and Stock-Based Compensation (“SBC”)","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1918102/000110465926041290/0001104659-26-041290-index.htm","comparable_excerpt":"the audit committee of the board of directors of the Company (the “Audit Committee”) was made aware of and, after discussion with senior management of the Company, concluded that the Company’s previously issued (i) audited consolidated financial statements for the fiscal year ended March 31, 2024, included in the Company’s Annual Report on Form 10-K for such fiscal year (the “2024 10-K”), (ii) audited consolidated financial statements for the fiscal year ended March 31, 2025, included in the Company’s Annual Report on Form 10-K for such fiscal year (the “2025 10-K”) and (iii) unaudited consolidated financial statements for the quarterly periods ended September 30, 2023, December 31, 2023, June 30, 2024, September 30, 2024, December 31, 2024, June 30, 2025, September 30, 2025, and December 31, 2025, included in the Company’s Quarterly Reports on Form 10-Q for such quarterly periods (collectively, the “Prior Financial Statements”), should no longer be relied upon","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/0001104659-26-062784-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}