{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-26-031633","form_type":"8-K","ticker":"CRMZ","cik":"0000315958","company_name":"CREDITRISKMONITOR COM INC","filed_at":"2026-08-06T15:01:16+00:00","discovered_at":"2026-08-06T15:02:15.616879+00:00","generated_at":"2026-08-06T15:02:37.755192+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"CreditRiskMonitor.com restates financials for 2024-2025 due to state tax nexus errors; material weakness found","bullets":["Audit committee concludes 2024 and 2025 annual and certain quarterly financials should no longer be relied upon due to state tax nexus errors.","Company expects to record ~$1,767k sales tax liability and ~$210k income tax liability (plus interest) for affected periods.","Material weakness identified in internal controls over state and local tax nexus identification; remediation plan initiated.","Restatement will impact accrued liabilities, retained earnings, SG&A, interest expense, and income tax expense."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-26-031633","json":"https://secwatch.observer/filing/0001140361-26-031633.json","markdown":"https://secwatch.observer/filing/0001140361-26-031633.md","text":"https://secwatch.observer/filing/0001140361-26-031633.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/315958/000114036126031633/0001140361-26-031633-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/315958/000114036126031633/ef20079472_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-06T15:02:37.755192+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}