---
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"
generated_at: "2026-05-26T17:24:05.263861+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.9
calibrated_materiality_score: 0.9
confidence: "high"
source: SEC EDGAR
---

# Healthcare Triangle (HCTI) restates 2023 financials; intangible write-offs and accounting errors disclosed

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.9
- calibrated_materiality_score: 0.9
- confidence: high
- sec_items: 4.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-25-014489
- JSON: https://secwatch.observer/filing/0001213900-25-014489.json
- Plain text: https://secwatch.observer/filing/0001213900-25-014489.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.