{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-014489","form_type":"8-K","ticker":"HCTI","cik":"0001839285","company_name":"Healthcare Triangle, Inc.","filed_at":"2025-02-18T23:59:59+00:00","discovered_at":"2026-05-14T18:03:05.203907+00:00","generated_at":"2026-05-26T17:24:05.263861+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Healthcare Triangle (HCTI) restates 2023 financials; intangible write-offs and accounting errors disclosed","bullets":["Intangible assets lacking support written off up to $2.185M; goodwill and intangible of $1.289M and $4.3M moved to FY2022.","Warrant liability adjustment increased APIC by $954K; debt discount of $435K recorded in FY2023.","Accounts receivable and short-term borrowings misstated by $359K in FY2023 and $273K in FY2022 due to cut-off error.","Accrued costs reversed by $231K in FY2022 and $124K in FY2023; contingent consideration revaluation gain of $1.6017M recorded in FY2022.","Deferred tax expense and liability of $442.6K recognized in FY2022."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-014489","json":"https://secwatch.observer/filing/0001213900-25-014489.json","markdown":"https://secwatch.observer/filing/0001213900-25-014489.md","text":"https://secwatch.observer/filing/0001213900-25-014489.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1839285/000121390025014489/0001213900-25-014489-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1839285/000121390025014489/ea0230957-8k_health.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-26T17:24:05.263861+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"}