{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-023054","form_type":"8-K","ticker":"ABVC","cik":"0001173313","company_name":"ABVC BIOPHARMA, INC.","filed_at":"2026-03-03T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.639608+00:00","generated_at":"2026-05-15T22:00:35.153250+00:00","sec_items":["2.02","4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"ABVC BioPharma concludes Q3 2025 financials unreliable; total assets surge 179% to $21.06M","bullets":["Board determined Q3 2025 financials unreliable due to revenue recognition errors ($795,950 reversed) and land valuation error ($798,486 increase).","Company will restate Q3 2025 10-Q; identifies material weakness in internal controls over financial reporting.","FY2025 total assets $21.06M (179% YoY); property/equipment $12.84M (up from $0.51M).","Strategic land acquisitions in Taiwan valued at ~$4.6M (Longtan) and ~$8.0M (Puli) strengthen asset base.","Revenue and EPS not disclosed; licensing model retains economics while reducing cash burn."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-023054","json":"https://secwatch.observer/filing/0001213900-26-023054.json","markdown":"https://secwatch.observer/filing/0001213900-26-023054.md","text":"https://secwatch.observer/filing/0001213900-26-023054.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1173313/000121390026023054/0001213900-26-023054-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1173313/000121390026023054/ea0279143-8k_abvc.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T22:00:35.153250+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":"c492adde7e5659a7ace29ae5a63b8e8bcf150d3c","claim":"ABVC BIOPHARMA, INC. reported that prior financial statements should not be relied upon.","evidence_excerpt":"atters disclosed in this Item 4.02 with its independent registered public accounting firm, Simon & Edward, LLP. Due to the above, the Company determined that it has a material weakness in its internal controls over financial reporting and shall include such determination in its Annual Report on Form","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1173313/000121390026023054/0001213900-26-023054-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001539497-26-001594","ticker":"RITE","company_name":"MINERALRITE Corp","filed_at":"2026-05-27T20:02:13+00:00","headline":"MineralRite restates financials, cuts asset carrying value from $432M to $246M","event_type":"other_material","sec_items":["4.02","7.01","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001539497-26-001594","json":"https://secwatch.observer/filing/0001539497-26-001594.json","markdown":"https://secwatch.observer/filing/0001539497-26-001594.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/n4863_x26-8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"atters disclosed in this Item 4.02 with its independent registered public accounting firm, Simon & Edward, LLP. Due to the above, the Company determined that it has\na material weakness in its internal controls over financial reporting and shall include such determination in its Annual Report on Form","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1173313/000121390026023054/0001213900-26-023054-index.htm","comparable_excerpt":"management determined that certain previously issued financial statements contained in the Company’s previously filed Annual Report on Form 10 for the fiscal year ended December 31, 2025, and Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm"}},{"accession":"0001499275-26-000007","ticker":"GROO","company_name":"GROOVY COMPANY, INC.","filed_at":"2026-05-13T18:31:07+00:00","headline":"Groovy Company CEO Abajian exits May 1; accountant dismissed after SEC suspension; authorized common cut to 100M shares","event_type":"other_material","sec_items":["4.01","4.02","5.03","5.02","8.01","9.01"],"materiality_score":0.95,"calibrated_materiality_score":0.95,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001499275-26-000007","json":"https://secwatch.observer/filing/0001499275-26-000007.json","markdown":"https://secwatch.observer/filing/0001499275-26-000007.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/groo-20250813_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"atters disclosed in this Item 4.02 with its independent registered public accounting firm, Simon & Edward, LLP. Due to the above, the Company determined that it has\na material weakness in its internal controls over financial reporting and shall include such determination in its Annual Report on Form","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1173313/000121390026023054/0001213900-26-023054-index.htm","comparable_excerpt":"(a) Dismissal of Previous Independent Registered Public Accounting Firm. On August 13, 2025, the Board of Directors of Groovy Company, Inc.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm"}},{"accession":"0001493152-26-025432","ticker":"WAST","company_name":"WASTE ENERGY CORP.","filed_at":"2026-05-27T20:33:41+00:00","headline":"Waste Energy Corp. files 8-K/A: auditor Integrität resigned amid disagreement over AZ litigation legal confirmations","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: auditor_change","same SEC item: 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-025432","json":"https://secwatch.observer/filing/0001493152-26-025432.json","markdown":"https://secwatch.observer/filing/0001493152-26-025432.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/form8-ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"atters disclosed in this Item 4.02 with its independent registered public accounting firm, Simon & Edward, LLP. Due to the above, the Company determined that it has\na material weakness in its internal controls over financial reporting and shall include such determination in its Annual Report on Form","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1173313/000121390026023054/0001213900-26-023054-index.htm","comparable_excerpt":"ments contained in Integrität’s correspondence. Except as expressly\nset forth herein, this Amendment does not amend, update, or change any other items or disclosures contained in the Original Report.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm"}},{"accession":"0001628280-26-037912","ticker":"OCTV","company_name":"Octave Intelligence plc","filed_at":"2026-05-26T10:02:50+00:00","headline":"Octave Intelligence completes spin-off from Hexagon; draws $625M credit facility, changes auditor","event_type":"other_material","sec_items":["1.01","2.03","4.01","5.02","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-037912","json":"https://secwatch.observer/filing/0001628280-26-037912.json","markdown":"https://secwatch.observer/filing/0001628280-26-037912.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/octaveintelligenceplcclosi.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"atters disclosed in this Item 4.02 with its independent registered public accounting firm, Simon & Edward, LLP. Due to the above, the Company determined that it has\na material weakness in its internal controls over financial reporting and shall include such determination in its Annual Report on Form","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1173313/000121390026023054/0001213900-26-023054-index.htm","comparable_excerpt":"On May 20, 2026, the Audit Committee of the Board of Directors of the Company (i) dismissed PricewaterhouseCoopers AB (“PwC Sweden”) as the Company’s independent registered public accounting firm (the “Dismissal”) and (ii) appointed PricewaterhouseCoopers LLP, United States (“PwC US”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026 (the “Appointment”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm"}},{"accession":"0001213900-26-058477","ticker":"ZONE","company_name":"CleanCore Solutions, Inc.","filed_at":"2026-05-18T20:30:03+00:00","headline":"CleanCore Solutions restates Q3 2026 financials; 70M Dogecoin transfer error","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-058477","json":"https://secwatch.observer/filing/0001213900-26-058477.json","markdown":"https://secwatch.observer/filing/0001213900-26-058477.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1956741/000121390026058477/0001213900-26-058477-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1956741/000121390026058477/ea0291352-8k_cleancore.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"atters disclosed in this Item 4.02 with its independent registered public accounting firm, Simon & Edward, LLP. Due to the above, the Company determined that it has\na material weakness in its internal controls over financial reporting and shall include such determination in its Annual Report on Form","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1173313/000121390026023054/0001213900-26-023054-index.htm","comparable_excerpt":"concluded that the Company’s previously issued unaudited condensed consolidated financial statements included in the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026, filed with the Securities and Exchange Commission (the “SEC”) on May 11, 2026 (the “Q3 2026 10-Q”), should no longer be relied upon and should be restated.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1956741/000121390026058477/0001213900-26-058477-index.htm"}},{"accession":"0001193125-26-218141","ticker":"HUBG","company_name":"Hub Group, Inc.","filed_at":"2026-05-12T11:04:45+00:00","headline":"Hub Group restates 2023 and 2024 financials; premature revenue recognition cited","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.95,"calibrated_materiality_score":0.95,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-218141","json":"https://secwatch.observer/filing/0001193125-26-218141.json","markdown":"https://secwatch.observer/filing/0001193125-26-218141.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/940942/000119312526218141/0001193125-26-218141-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/940942/000119312526218141/d146211d8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"atters disclosed in this Item 4.02 with its independent registered public accounting firm, Simon & Edward, LLP. Due to the above, the Company determined that it has\na material weakness in its internal controls over financial reporting and shall include such determination in its Annual Report on Form","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1173313/000121390026023054/0001213900-26-023054-index.htm","comparable_excerpt":"On May 11, 2026, the Audit Committee of the Board of Directors of Hub Group, Inc. (the “Company”), following discussion with and upon the recommendation of management, concluded that the previously issued audited consolidated financial statements of the Company as of and for each of the years ended December 31, 2024 (the “2024 Financial Statements”) and 2023 (the “2023 Financial Statements”) included in the Company’s Annual Reports on Form 10-K filed on February 25, 2025 and February 27, 2024, respectively, were in each case materially misstated and should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/940942/000119312526218141/0001193125-26-218141-index.htm"}},{"accession":"0001493152-26-021756","ticker":"CETY","company_name":"Clean Energy Technologies, Inc.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Clean Energy Technologies restates financials for 2022-2025 due to accounting errors","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-021756","json":"https://secwatch.observer/filing/0001493152-26-021756.json","markdown":"https://secwatch.observer/filing/0001493152-26-021756.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1329606/000149315226021756/0001493152-26-021756-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1329606/000149315226021756/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"atters disclosed in this Item 4.02 with its independent registered public accounting firm, Simon & Edward, LLP. Due to the above, the Company determined that it has\na material weakness in its internal controls over financial reporting and shall include such determination in its Annual Report on Form","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1173313/000121390026023054/0001213900-26-023054-index.htm","comparable_excerpt":"irm, TAAD, LLP. SIGNATURES Pursuant\nto the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1329606/000149315226021756/0001493152-26-021756-index.htm"}},{"accession":"0001193125-26-201719","ticker":"DCO","company_name":"DUCOMMUN INC /DE/","filed_at":"2026-05-01T23:59:59+00:00","headline":"Ducommun restates 2024-2025 financials; net income overstated $9.8M in 2024, $3.4M in 2025","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-201719","json":"https://secwatch.observer/filing/0001193125-26-201719.json","markdown":"https://secwatch.observer/filing/0001193125-26-201719.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/0001193125-26-201719-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/d131456d8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"atters disclosed in this Item 4.02 with its independent registered public accounting firm, Simon & Edward, LLP. Due to the above, the Company determined that it has\na material weakness in its internal controls over financial reporting and shall include such determination in its Annual Report on Form","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1173313/000121390026023054/0001213900-26-023054-index.htm","comparable_excerpt":"Due to the identification of this Error, on May 1, 2026, management concluded that the following previously issued financial statements of the Company (and related earnings releases, press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/0001193125-26-201719-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}