{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-078373","form_type":"8-K/A","ticker":null,"cik":"0001499785","company_name":"Tengjun Biotechnology Corp.","filed_at":"2023-09-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.108740+00:00","generated_at":"2026-06-10T10:36:17.932744+00:00","sec_items":["4.02","5.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Tengjun Biotechnology restates FY2022 financials; appoints interim CEO/CFO after death of prior officer","bullets":["Board concludes FY2022 10-K financials should no longer be relied upon due to accounting methodology errors.","Auditor PWN LLP discovered discrepancies during Q2 review; errors include accounting policies and estimates.","Company to restate FY2022 financials; transition from manual to automated accounting system identified discrepancies.","Caihong Qu appointed as director, interim CEO and CFO effective August 10, 2023, replacing Xianchang Ma (deceased).","PWN LLP agrees with the company's statements in the Form 8-K/A filing."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-078373","json":"https://secwatch.observer/filing/0001213900-23-078373.json","markdown":"https://secwatch.observer/filing/0001213900-23-078373.md","text":"https://secwatch.observer/filing/0001213900-23-078373.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1499785/000121390023078373/0001213900-23-078373-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1499785/000121390023078373/ea185571-8ka2_tengjun.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T10:36:17.932744+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":"e53e8472ce8fda7cf62d1e1970985ea4f5dd1868","claim":"Tengjun Biotechnology Corp. reported that prior financial statements should not be relied upon.","evidence_excerpt":"ear ended December 31, 2022, should no longer be relied upon due to accounting methodology errors in such financial statements and that the Board deems it advisable and in the best interests of the Company to restate the financial statements by amending its annual report","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1499785/000121390023078373/0001213900-23-078373-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"},{"claim_id":"2f8e35fb80","claim":"Caihong Qu was appointed as Interim Chief Executive Officer and Chief Financial Officer and Director at Tengjun Biotechnology Corp..","evidence_excerpt":"On August 10, 2023, the Board resolved to appoint Ms. Caihong Qu as a member of the Board and the interim Chief Executive Officer and Chief Financial Officer of the Company","evidence_source":"SEC 8-K Item 5.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1499785/000121390023078373/0001213900-23-078373-index.htm","confidence":0.95,"family_label":"Executive change","details":[{"label":"Action","value":"appointed"},{"label":"Role","value":"Interim Chief Executive Officer and Chief Financial Officer and Director"}],"fact_type":"executive_change"},{"claim_id":"9d8be9f678","claim":"Xianchang Ma departed as Director, Chief Executive Officer and Chief Financial Officer at Tengjun Biotechnology Corp..","evidence_excerpt":"Ms. Qu is the late wife of Mr. Xianchang Ma, our previous Director, CEO and CFO, who passed away on August 3, 2023.","evidence_source":"SEC 8-K Item 5.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1499785/000121390023078373/0001213900-23-078373-index.htm","confidence":0.95,"family_label":"Executive change","details":[{"label":"Action","value":"passed away"},{"label":"Role","value":"Director, Chief Executive Officer and 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"}