{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-085841","form_type":"8-K","ticker":"BIOE","cik":"0001723059","company_name":"Bio Essence Corp","filed_at":"2024-10-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:09.365466+00:00","generated_at":"2026-05-30T19:21:12.343003+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Bio Essence Corp. restates Q1 2024 financials due to unapproved lease termination accounting error","bullets":["Determined on Aug 19, 2024 that financial statements for Q1 ended March 31, 2024 cannot be relied upon.","Error: prematurely wrote off right-of-use asset and lease liability from lease termination not approved by landlord.","Corrective action: will file an amended Form 10-Q/A with updated financials keeping the lease liabilities.","Board discussed the matter with the Company's independent accountant prior to filing this 8-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-085841","json":"https://secwatch.observer/filing/0001213900-24-085841.json","markdown":"https://secwatch.observer/filing/0001213900-24-085841.md","text":"https://secwatch.observer/filing/0001213900-24-085841.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1723059/000121390024085841/0001213900-24-085841-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1723059/000121390024085841/ea021696801-8k_bioessence.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T19:21:12.343003+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"}