{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-060728","form_type":"8-K","ticker":"ELMT","cik":"0002101698","company_name":"Elmet Group Co.","filed_at":"2026-05-23T02:00:06+00:00","discovered_at":"2026-05-26T10:05:00.249333+00:00","generated_at":"2026-05-26T10:06:27.741119+00:00","sec_items":["5.03"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"confidence":"high","headline":"Elmet Group changes fiscal year end to 4-4-5 calendar; first new FY ends Jan 1, 2027","bullets":["Board approved fiscal year change on May 19, 2026; new 4-4-5 calendar ends on Friday closest to Dec 31.","First fiscal year under new calendar: Jan 1, 2026 to Jan 1, 2027.","Fiscal quarters ending Apr 3, Jul 3, Oct 2, 2026 may have different day counts vs prior-year periods.","Change does not affect previously issued financial statements or tax reporting.","Implementation aims to align accounting operations with quarterly public reporting and improve comparability."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-060728","json":"https://secwatch.observer/filing/0001213900-26-060728.json","markdown":"https://secwatch.observer/filing/0001213900-26-060728.md","text":"https://secwatch.observer/filing/0001213900-26-060728.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2101698/000121390026060728/0001213900-26-060728-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2101698/000121390026060728/ea0291413-8k_elmet.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-26T10:06:27.741119+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"}