{"schema_version":"secwatch.filing_event.v1","accession":"0001262463-25-000061","form_type":"8-K","ticker":"HNOI","cik":"0001342916","company_name":"HNO International, Inc.","filed_at":"2025-03-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:03.395580+00:00","generated_at":"2026-05-25T05:38:04.010650+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"HNO International restates FY2023 results; non-reliance on prior financials due to stock-based comp errors","bullets":["Board determined previously issued FY2023 financial statements (filed Jan 29, 2024) are no longer reliable due to material misstatements.","Misstatements involve fair value of stock-based compensation; net loss increased by approximately $467,775 for the year ended Oct 31, 2023.","Revised FY2023 financials will be included in the upcoming FY2024 Form 10-K, to be filed as promptly as possible.","New auditor Barton CPA engaged in May 2024 after prior auditor BF Borgers was suspended by the SEC on May 3, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001262463-25-000061","json":"https://secwatch.observer/filing/0001262463-25-000061.json","markdown":"https://secwatch.observer/filing/0001262463-25-000061.md","text":"https://secwatch.observer/filing/0001262463-25-000061.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1342916/000126246325000061/0001262463-25-000061-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1342916/000126246325000061/hnoi8k22825.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-25T05:38:04.010650+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"}