{"schema_version":"secwatch.filing_event.v1","accession":"0001214659-23-007658","form_type":"8-K","ticker":"GPUS","cik":"0000896493","company_name":"Hyperscale Data, Inc.","filed_at":"2023-05-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:42.712228+00:00","generated_at":"2026-06-14T18:59:49.137426+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Ault Alliance restates Dec 2022 balance sheet; redeems $118M trust assets to current","bullets":["Reclassified $117.993M redeemable noncontrolling interests from temporary equity to current liabilities.","Reclassified $118.193M cash and marketable securities held in trust from non-current to current assets.","No changes to consolidated statements of operations, comprehensive loss, or cash flows for FY 2022.","Management concluded disclosure controls and ICFR were ineffective; remediation plan in progress."],"urls":{"canonical":"https://secwatch.observer/filing/0001214659-23-007658","json":"https://secwatch.observer/filing/0001214659-23-007658.json","markdown":"https://secwatch.observer/filing/0001214659-23-007658.md","text":"https://secwatch.observer/filing/0001214659-23-007658.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/896493/000121465923007658/0001214659-23-007658-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/896493/000121465923007658/p5192308k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T18:59:49.137426+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":"ad6084707d892d6b84d24fd4b4e75c873371f091","claim":"Hyperscale Data, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"irectors has discussed the matters disclosed herein with Marcum, LLP, the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/896493/000121465923007658/0001214659-23-007658-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"Marcum, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}