{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-073669","form_type":"8-K","ticker":"AIHS","cik":"0001711012","company_name":"Senmiao Technology Ltd","filed_at":"2026-06-30T20:05:19+00:00","discovered_at":"2026-06-30T20:07:01.387686+00:00","generated_at":"2026-06-30T20:07:24.188924+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Senmiao Technology restates Q3 FY2026 financials; warrants misclassified as equity","bullets":["Audit Committee concludes Dec 31, 2025 quarterly financials should no longer be relied upon due to warrant accounting error.","905,000 pre-funded warrants and 4,510,000 private placement warrants erroneously classified as equity instead of derivative liabilities.","Restatement will increase derivative liabilities by $4.925M and reduce additional paid-in capital by $2.829M as of Dec 31, 2025.","Understatement of gain on change in fair value of derivative liabilities of $813K for three and nine months ended Dec 31, 2025.","Company to file amended 10-Q; material weaknesses in ICFR contributed to errors."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-073669","json":"https://secwatch.observer/filing/0001213900-26-073669.json","markdown":"https://secwatch.observer/filing/0001213900-26-073669.md","text":"https://secwatch.observer/filing/0001213900-26-073669.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1711012/000121390026073669/0001213900-26-073669-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1711012/000121390026073669/ea0296305-8k_senmiao.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-30T20:07:24.188924+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"}