{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-004642","form_type":"8-K/A","ticker":"NXTT","cik":"0001784970","company_name":"Next Technology Holding Inc.","filed_at":"2025-01-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:04.845355+00:00","generated_at":"2026-05-27T23:19:56.559270+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Next Technology restates Q2 2024 financials; prior figures can no longer be relied upon","bullets":["Audit committee concluded Sept 20, 2024 that June 30, 2024 10-Q was unreliable; amended 10-Q/A filed same day.","Under-provision of tax expenses: $10,530, affecting income tax, deferred tax liabilities, and accumulated profit.","Adjustment of $594,140 reclassified from amount due to related parties to common stock (loan conversion).","Restatement revised balance sheet and P&L items; originally filed Aug 22, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-004642","json":"https://secwatch.observer/filing/0001213900-25-004642.json","markdown":"https://secwatch.observer/filing/0001213900-25-004642.md","text":"https://secwatch.observer/filing/0001213900-25-004642.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1784970/000121390025004642/0001213900-25-004642-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1784970/000121390025004642/ea0228063-8ka2_nexttech.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-27T23:19:56.559270+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":"926865defdbd11c992ae1b840b0353d3afa781a8","claim":"Next Technology Holding Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"concluded that the financial statements included in the Form 10-Q for the quarter ended June 30, 2024 filed on August 21, 2024 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/1784970/000121390025004642/0001213900-25-004642-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"}