---
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"
generated_at: "2026-05-15T06:49:42.832015+00:00"
event_type: "regulatory"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "medium"
source: SEC EDGAR
---

# Deep Fission restates financials due to SAFE and stock-comp valuation errors

## Summary
- 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.

## SEC filing metadata
- accession: 0001104659-26-041290
- form_type: 8-K
- cik: 0001918102
- company_name: DEEP FISSION, INC.
- filed_at: 2026-04-09T23:59:59+00:00
- event_type: regulatory
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: medium
- sec_items: 4.02
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-26-041290
- JSON: https://secwatch.observer/filing/0001104659-26-041290.json
- Plain text: https://secwatch.observer/filing/0001104659-26-041290.txt

## 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_url: https://www.sec.gov/Archives/edgar/data/1918102/000110465926041290/0001104659-26-041290-index.htm

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