{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-024204","form_type":"8-K","ticker":"DMNIF","cik":"0002000640","company_name":"Damon Inc.","filed_at":"2025-03-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:05.749892+00:00","generated_at":"2026-05-24T18:58:29.652979+00:00","sec_items":["4.02","8.01","1.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Damon restates Q2 FY2025 financials; $2.3M transaction cost error reduces net income and EPS","bullets":["Non-reliance on unaudited Q2 10-Q (Dec 31, 2024) due to understated $2.3M transaction cost from Nov 2024 business combination.","Restated net income for three months ended Dec 31, 2024: $30.2M (down from $32.5M); diluted EPS $2.33 (was $2.51).","Restated total liabilities increase $2.3M to $19.5M; accumulated deficit rises to $117.8M.","Streeterville SPA: $4.4M received of $10M commitment; outstanding principal $3.16M as of Mar 14, 2025; 31.4M shares outstanding.","Management cites existing material weakness in ICFR as cause; audit committee and independent auditor consulted."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-024204","json":"https://secwatch.observer/filing/0001213900-25-024204.json","markdown":"https://secwatch.observer/filing/0001213900-25-024204.md","text":"https://secwatch.observer/filing/0001213900-25-024204.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2000640/000121390025024204/0001213900-25-024204-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2000640/000121390025024204/ea0234063-8k_damon.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-24T18:58:29.652979+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"}