{"schema_version":"secwatch.filing_event.v1","accession":"0001214659-26-007617","form_type":"8-K","ticker":"CSDX","cik":"0001106861","company_name":"CS DIAGNOSTICS CORP.","filed_at":"2026-06-23T14:34:22+00:00","discovered_at":"2026-06-23T14:36:00.319613+00:00","generated_at":"2026-06-23T14:36:37.723656+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"CS Diagnostics Corp. restates financial statements for 2022-2025 after $499.4M intangible asset error","bullets":["Board determined financial statements for FY 2022-2025 cannot be relied upon due to improper recognition of $499.4M intangible asset from Sept 4, 2023 transaction.","Company engaged Shah Teelani & Associates as new auditor and KBF Advisory as technical accounting advisor to assist with restatement and re-audit.","Prior audit reports issued by Olayinka Oyebola & Co. also deemed unreliable due to SEC restrictions on that firm.","Restatement expected to materially reduce total assets and stockholders' equity and affect internal control conclusions.","Company plans to convene annual shareholder meeting soon to update shareholders on restatement and remediation progress."],"urls":{"canonical":"https://secwatch.observer/filing/0001214659-26-007617","json":"https://secwatch.observer/filing/0001214659-26-007617.json","markdown":"https://secwatch.observer/filing/0001214659-26-007617.md","text":"https://secwatch.observer/filing/0001214659-26-007617.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1106861/000121465926007617/0001214659-26-007617-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1106861/000121465926007617/w6232618k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T14:36:37.723656+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"}