{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-23-002319","form_type":"8-K","ticker":"IONI","cik":"0001580490","company_name":"I-ON Digital Corp.","filed_at":"2023-01-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.692320+00:00","generated_at":"2026-06-20T12:28:45.172740+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"I-ON Digital restates Q3 2022 financials over deconsolidation error; prior filing unreliable","bullets":["Management identified error in deconsolidation presentation related to selloff of subsidiary I-ON Communications.","Quarterly Report on Form 10-Q for Sep 30, 2022, filed Jan 13, 2023, should no longer be relied upon.","Restated financial statements for the nine months ended Sep 30, 2022 will be filed as an amended Form 10-Q.","Error concerns disclosure of the deconsolidation of I-ON Communications, Ltd."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-23-002319","json":"https://secwatch.observer/filing/0001140361-23-002319.json","markdown":"https://secwatch.observer/filing/0001140361-23-002319.md","text":"https://secwatch.observer/filing/0001140361-23-002319.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1580490/000114036123002319/0001140361-23-002319-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1580490/000114036123002319/brhc10046868_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T12:28:45.172740+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":"2f980495c69a742322d59c084b107979226cc707","claim":"I-ON Digital Corp. reported that prior financial statements should not be relied upon.","evidence_excerpt":"The Company believes that the financial statements should no longer be relied upon because of an incorrect presentation and should therefore be restated.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1580490/000114036123002319/0001140361-23-002319-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}