---
schema_version: "secwatch.filing_event.v1"
accession: "0001139020-25-000143"
form_type: "8-K"
ticker: "LUCN"
cik: "0001726079"
company_name: "Lucent, Inc."
filed_at: "2025-05-27T23:59:59+00:00"
generated_at: "2026-05-20T10:57:56.524216+00:00"
event_type: "regulatory"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Lucent exits shell status; DigiA subsidiary posts NT$113.5M loss with going-concern doubt

## Summary
- Lucent filed audited financials for wholly owned subsidiary DigiA Energy (Taiwan), demonstrating exit from shell company status.
- DigiA reported net loss of NT$113.5M for FY2024, with accumulated deficit of NT$336.3M exceeding 50% of share capital.
- Auditor's report includes going-concern emphasis paragraph; management relies on related-party borrowing renewals.
- Subsidiary makes LiFePO4 battery cells and packs; employee count fell from 32 to 19 YoY.

## SEC filing metadata
- accession: 0001139020-25-000143
- form_type: 8-K
- ticker: LUCN
- cik: 0001726079
- company_name: Lucent, Inc.
- filed_at: 2025-05-27T23:59:59+00:00
- event_type: regulatory
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 5.06, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1726079/000113902025000143/0001139020-25-000143-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1726079/000113902025000143/lucn-20250523.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001139020-25-000143
- JSON: https://secwatch.observer/filing/0001139020-25-000143.json
- Plain text: https://secwatch.observer/filing/0001139020-25-000143.txt

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