{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-005661","form_type":"8-K/A","ticker":"BRLS","cik":"0001852973","company_name":"Borealis Foods Inc.","filed_at":"2026-01-20T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.541967+00:00","generated_at":"2026-05-16T09:36:32.313996+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"confidence":"high","headline":"Amendment reveals BPB audit reports included going-concern emphasis for FY2023 and FY2024","bullets":["BPB's audit reports for FY2023 and FY2024 contained an emphasis-of-matter paragraph citing substantial doubt about the company's ability to continue as a going concern.","The going-concern risk stems from substantial debt coming due within 12 months and negative cash flow from operations.","CRI was appointed as new independent auditor on Jan 15, 2026, after BPB resigned on Jan 13, 2026, following CRI's acquisition of BPB's capital markets practice.","No disagreements or reportable events (as defined in Reg S-K Item 304) existed between the company and BPB during the covered fiscal years."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-005661","json":"https://secwatch.observer/filing/0001213900-26-005661.json","markdown":"https://secwatch.observer/filing/0001213900-26-005661.md","text":"https://secwatch.observer/filing/0001213900-26-005661.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1852973/000121390026005661/0001213900-26-005661-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1852973/000121390026005661/ea0273402-8ka1_borealis.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T09:36:32.313996+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"}