{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-23-053288","form_type":"8-K","ticker":null,"cik":"0001957783","company_name":"MachTen, Inc.","filed_at":"2023-11-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.454751+00:00","generated_at":"2026-06-08T04:13:08.798996+00:00","sec_items":["4.01","5.02","8.01","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"MachTen Q3 net income $1.09M flat YoY; non-regulated revenue up 12%; E-ACAM support to $9.7M from 2024","bullets":["Q3 net income $1.09M vs $1.08M prior year; total revenue $4.13M (regulated $3.08M, non-regulated $1.05M).","Fiber subscribers increased to 900 from 753 in Q2; fiber passings ~4,200 in competitive markets.","E-ACAM program begins Jan 2024; annual support rises to $9.7M through 2038 from current $8.7M ACAM expiring 2028.","CFO Stephen Moore resigned; Bridget Betcher appointed CAO effective Nov 14, 2023.","Auditor changed from BDO to FORVIS; prior material weakness in internal controls continues."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-23-053288","json":"https://secwatch.observer/filing/0001140361-23-053288.json","markdown":"https://secwatch.observer/filing/0001140361-23-053288.md","text":"https://secwatch.observer/filing/0001140361-23-053288.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1957783/000114036123053288/0001140361-23-053288-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1957783/000114036123053288/ef20014722_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T04:13:08.798996+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":"2952c89e03715dda3ec2f0d1e42c263d30c2db2e","claim":"MachTen, Inc. engaged FORVIS, LLP as its auditor.","evidence_excerpt":"the Committee appointed FORVIS as the Company’s new independent registered public accounting firm effective as of November 13, 2023","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1957783/000114036123053288/0001140361-23-053288-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"FORVIS, LLP"}],"fact_type":"auditor_change"},{"claim_id":"652ec6a91050e3691fecb206a8cd6be519c6e31c","claim":"MachTen, Inc. dismissed BDO USA, P.C. as its auditor.","evidence_excerpt":"On November 8, 2023, the Board of Directors of MachTen, Inc. (the “Company”) dismissed BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm, effective Tuesday November 14, 2023","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1957783/000114036123053288/0001140361-23-053288-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BDO USA, P.C."}],"fact_type":"auditor_change"},{"claim_id":"2fdfd67f77","claim":"Bridget Betcher was appointed as Chief Accounting Officer at MachTen, Inc..","evidence_excerpt":"appointed Bridget Betcher to the role of Chief Accounting Officer.","evidence_source":"SEC 8-K Item 5.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1957783/000114036123053288/0001140361-23-053288-index.htm","confidence":0.95,"family_label":"Executive change","details":[{"label":"Action","value":"appointed"},{"label":"Role","value":"Chief Accounting Officer"}],"fact_type":"executive_change"},{"claim_id":"739da8224b","claim":"Stephen J. Moore resigned as Interim Chief Financial Officer at MachTen, Inc..","evidence_excerpt":"accepted the resignation of Stephen J. Moore as the Company’s Interim Chief Financial Officer.","evidence_source":"SEC 8-K Item 5.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1957783/000114036123053288/0001140361-23-053288-index.htm","confidence":0.95,"family_label":"Executive change","details":[{"label":"Action","value":"resigned"},{"label":"Role","value":"Interim Chief Financial Officer"}],"fact_type":"executive_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}