{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-035603","form_type":"8-K","ticker":"REBN","cik":"0001707910","company_name":"Reborn Coffee, Inc.","filed_at":"2023-05-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.140557+00:00","generated_at":"2026-06-16T03:41:11.328592+00:00","sec_items":["3.01","4.01","9.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Reborn Coffee receives Nasdaq bid price deficiency; must cure by Oct 25, 2023","bullets":["Received Nasdaq notice on Apr 28, 2023 for bid price below $1.00 for 32 consecutive business days.","Compliance deadline Oct 25, 2023; must close at $1.00+ for 10 consecutive days.","If not cured, may get 180-day extension by meeting other listing standards and effecting reverse stock split.","Terminated auditor K&C on May 1, 2023; no disagreements; prior reports had going concern qualification.","Engaged BF Borgers CPA, PC as new independent registered public accounting firm on May 1, 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-035603","json":"https://secwatch.observer/filing/0001213900-23-035603.json","markdown":"https://secwatch.observer/filing/0001213900-23-035603.md","text":"https://secwatch.observer/filing/0001213900-23-035603.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1707910/000121390023035603/0001213900-23-035603-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1707910/000121390023035603/ea177826-8k_reborn.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T03:41:11.328592+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":"d01576e6e176ba5cff8bb87fb89135a09bdc4f0a","claim":"Reborn Coffee, Inc. engaged BF Borgers CPA, PC as its auditor.","evidence_excerpt":"On May 1, 2023, the Company’s board of directors and audit committee approved the engagement of BF Borgers CPA, PC (\"BF Borgers\") as the Company’s new independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1707910/000121390023035603/0001213900-23-035603-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"BF Borgers CPA, PC"}],"fact_type":"auditor_change"},{"claim_id":"e01bdbf45af96867845c97b6b64d59e86822fc5e","claim":"Reborn Coffee, Inc. dismissed Kreit & Chiu CPA LLP as its auditor.","evidence_excerpt":"On May 1, 2023, the Company amicably terminated the engagement of Kreit & Chiu CPA LLP (\"K&C\") (formerly known as Paris, Kreit & Chiu CPA LLP), the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1707910/000121390023035603/0001213900-23-035603-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Kreit & Chiu CPA LLP"},{"label":"Successor","value":"BF Borgers CPA, PC"}],"fact_type":"auditor_change"},{"claim_id":"5285ef80f12e4b6a8746af7676e21393557147bc","claim":"Reborn Coffee, Inc. received a nasdaq deficiency notice notice regarding minimum bid price (rules 5550(a)(2)).","evidence_excerpt":"April 28, 2023, Reborn Coffee, Inc., a Delaware corporation (the “Company”) received a notification letter from the Nasdaq Listing Qualifications Staff of The Nasdaq Stock Market LLC (“Nasdaq”) notifying the Company that the minimum bid price per share for its common stock has been below $1.00 for a period of 32 consecutive business days and the Company therefore no longer meets the minimum bid price requirements set forth in Nasdaq Listing Rule 5550(a)(2). The notification received has no immediate effect on the listing of the Company’s common stock on Nasdaq. Under Nasdaq Listing Rule 5810(c","evidence_source":"SEC 8-K Item 3.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/1707910/000121390023035603/0001213900-23-035603-index.htm","confidence":0.9,"family_label":"Listing & Compliance Notices","details":[{"label":"Exchange","value":"nasdaq"},{"label":"Notice","value":"deficiency notice"},{"label":"Deficiency","value":"minimum bid price"},{"label":"Rules","value":"5550(a)(2)"}],"fact_type":"exchange_compliance_notice"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}