{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-083411","form_type":"8-K","ticker":"NUAI","cik":"0002028336","company_name":"New ERA Energy & Digital, Inc.","filed_at":"2026-07-30T21:04:09+00:00","discovered_at":"2026-07-30T21:06:00.398340+00:00","generated_at":"2026-07-30T21:06:12.772802+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"New Era Energy restates Q1 2026 financials due to expense and stock compensation errors","bullets":["Audit Committee determined Q1 2026 financials should no longer be relied upon; will file Form 10-Q/A.","Expense Classification Errors: ~$1.4M in legal/professional fees misclassified as G&A instead of deferred.","Stock-Based Compensation Errors: PSU grant-date fair value of $23.5M understated; impact not yet quantified.","Also evaluating fair value of January 2026 acquisition of remaining 50% of Texas Critical Data Centers.","Errors affect net loss, EPS, assets, liabilities, equity, and cash flow presentation; no cash impact."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-083411","json":"https://secwatch.observer/filing/0001213900-26-083411.json","markdown":"https://secwatch.observer/filing/0001213900-26-083411.md","text":"https://secwatch.observer/filing/0001213900-26-083411.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2028336/000121390026083411/0001213900-26-083411-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2028336/000121390026083411/ea0299918-8k_newera.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-30T21:06:12.772802+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"}