---
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"
generated_at: "2026-07-30T21:06:12.772802+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# New Era Energy restates Q1 2026 financials due to expense and stock compensation errors

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 4.02
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-26-083411
- JSON: https://secwatch.observer/filing/0001213900-26-083411.json
- Plain text: https://secwatch.observer/filing/0001213900-26-083411.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.