{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-000435","form_type":"8-K/A","ticker":"NXTT","cik":"0001784970","company_name":"Next Technology Holding Inc.","filed_at":"2025-01-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:04.844876+00:00","generated_at":"2026-05-28T18:46:17.835831+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 June 30 2024 10-Q; auditor had not fully reviewed original filing","bullets":["Board determined on Dec 10, 2024 that original June 30 10-Q (filed Aug 21) could no longer be relied upon.","Amended 10-Q/A filed Sep 20 corrected $10,530 under-provision of tax expenses and deferred tax liabilities.","Corrected $594,140 over-provision in amount due to related parties, reclassified to common stock.","Audit committee discussed the errors and restatement with the independent registered public accounting firm.","Original 10-Q was not fully reviewed by the auditor; revised version was reviewed."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-000435","json":"https://secwatch.observer/filing/0001213900-25-000435.json","markdown":"https://secwatch.observer/filing/0001213900-25-000435.md","text":"https://secwatch.observer/filing/0001213900-25-000435.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1784970/000121390025000435/0001213900-25-000435-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1784970/000121390025000435/ea0226691-8ka1_nexttech.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-28T18:46:17.835831+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":"870358181a07d4357759d5df18782450128527c5","claim":"Next Technology Holding Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On December 10, 2024, the audit committee of Next Technology Holding Inc (formerly known as WeTrade Group Inc. (the “Company”)), after discussion with the management of the Company, and in consultation with the Company’s independent registered public accounting firm, concluded that Form 10-Q for the quarter ended June 30, 2024 filed on August 21, 2024 (the “Original Filing”) was not fully reviewed by the auditor and should no longer be relied upon.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1784970/000121390025000435/0001213900-25-000435-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}