{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-108480","form_type":"8-K","ticker":"NXTT","cik":"0001784970","company_name":"Next Technology Holding Inc.","filed_at":"2024-12-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:09.615654+00:00","generated_at":"2026-05-29T04:12:34.820255+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Next Technology restates Q1 2024 financials; non-reliance on prior filing due to accounting errors","bullets":["Audit committee concluded Q1 2024 10-Q filed May 20, 2024 can no longer be relied upon; restated via Amendment No.1 filed Sep 12, 2024.","Under-provision of tax expenses and deferred tax liabilities of $4,142,759 corrected.","Other income overstated by $194,622; digital assets fair value error of $263,947 adjusted.","Prior-year accumulated deficit increased by $211,738 due to loss on discontinued operation.","Company discussed findings with independent auditor JWF Assurance PAC."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-108480","json":"https://secwatch.observer/filing/0001213900-24-108480.json","markdown":"https://secwatch.observer/filing/0001213900-24-108480.md","text":"https://secwatch.observer/filing/0001213900-24-108480.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1784970/000121390024108480/0001213900-24-108480-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1784970/000121390024108480/ea0219811-8k_nexttech.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T04:12:34.820255+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"}