{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-383234","form_type":"8-K","ticker":"DYNR","cik":"0001111741","company_name":"DYNARESOURCE, INC.","filed_at":"2026-09-04T16:17:41+00:00","discovered_at":"2026-09-04T16:19:11.320091+00:00","generated_at":"2026-09-04T16:19:18.685913+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"positive","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"DynaResource receives US$4.0M IVA tax refund from Mexico's SAT for H1 2025 credits","bullets":["Received MXN 69.5M (~US$4.0M) cash on Sept 2, 2026 from SAT for IVA credits.","SAT approved MXN 75M (~US$4.4M) for Jan-Jun 2025; remainder settled via adjustments.","Outstanding IVA receivables as of Jul 31, 2026: MXN 500M (~US$29.3M); ~US$24.9M still pending.","First IVA refund since 2023; CEO expects recovery of remaining $25M+ credits."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-383234","json":"https://secwatch.observer/filing/0001193125-26-383234.json","markdown":"https://secwatch.observer/filing/0001193125-26-383234.md","text":"https://secwatch.observer/filing/0001193125-26-383234.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1111741/000119312526383234/0001193125-26-383234-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1111741/000119312526383234/dynr-20260904.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-09-04T16:19:18.685913+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"}