{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-013891","form_type":"8-K","ticker":"SDEV","cik":"0001389545","company_name":"Stablecoin Development Corp","filed_at":"2026-04-29T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.223382+00:00","generated_at":"2026-05-15T01:39:33.499420+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.95,"calibrated_materiality_score":0.95,"confidence":"high","headline":"SDEV restates 2025 financials; warrant error increases net loss from $22.1M to $630.8M","bullets":["Audit committee concludes 2025 financials non-reliable due to pre-funded warrant accounting error.","Anti-dilution triggered by preferred stock conversion increased shares issuable from 1.08M to 22.66M; exercise price cut from $0.05 to $0.002385.","Warrant liability restated from $30.4M to $639.1M; net loss restated from $22.1M to $630.8M (all non-cash).","No impact on cash, revenue, operating expenses, or cash flows; 10-K/A to be filed.","Warrants reclassified from liability to equity after stockholder approval in March 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-013891","json":"https://secwatch.observer/filing/0001437749-26-013891.json","markdown":"https://secwatch.observer/filing/0001437749-26-013891.md","text":"https://secwatch.observer/filing/0001437749-26-013891.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1389545/000143774926013891/0001437749-26-013891-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1389545/000143774926013891/nby20260428_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T01:39:33.499420+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":"8f0ae43b5f2d88f9121f5ea2b541b1feb7995aed","claim":"Stablecoin Development Corp reported that prior financial statements should not be relied upon.","evidence_excerpt":"On April 27, 2026, the audit committee of the board of directors and management of the Company concluded that the Company’s previously issued audited consolidated financial statements for the year ended December 31, 2025, should no longer be relied upon because of an error in the Company’s accounting relating to certain outstanding pre-funded warrants issued on October 16, 2025","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1389545/000143774926013891/0001437749-26-013891-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001539497-26-001594","ticker":"RITE","company_name":"MINERALRITE Corp","filed_at":"2026-05-27T20:02:13+00:00","headline":"MineralRite restates financials, cuts asset carrying value from $432M to $246M","event_type":"other_material","sec_items":["4.02","7.01","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001539497-26-001594","json":"https://secwatch.observer/filing/0001539497-26-001594.json","markdown":"https://secwatch.observer/filing/0001539497-26-001594.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/n4863_x26-8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 27, 2026, the audit committee of the board of directors and management of the Company concluded that the Company’s previously issued audited consolidated financial statements for the year ended December 31, 2025, should no longer be relied upon because of an error in the Company’s accounting relating to certain outstanding pre-funded warrants issued on October 16, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1389545/000143774926013891/0001437749-26-013891-index.htm","comparable_excerpt":"management determined that certain previously issued financial statements contained in the Company’s previously filed Annual Report on Form 10 for the fiscal year ended December 31, 2025, and Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm"}},{"accession":"0001213900-26-058477","ticker":"ZONE","company_name":"CleanCore Solutions, Inc.","filed_at":"2026-05-18T20:30:03+00:00","headline":"CleanCore Solutions restates Q3 2026 financials; 70M Dogecoin transfer error","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-058477","json":"https://secwatch.observer/filing/0001213900-26-058477.json","markdown":"https://secwatch.observer/filing/0001213900-26-058477.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1956741/000121390026058477/0001213900-26-058477-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1956741/000121390026058477/ea0291352-8k_cleancore.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 27, 2026, the audit committee of the board of directors and management of the Company concluded that the Company’s previously issued audited consolidated financial statements for the year ended December 31, 2025, should no longer be relied upon because of an error in the Company’s accounting relating to certain outstanding pre-funded warrants issued on October 16, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1389545/000143774926013891/0001437749-26-013891-index.htm","comparable_excerpt":"concluded that the Company’s previously issued unaudited condensed consolidated financial statements included in the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026, filed with the Securities and Exchange Commission (the “SEC”) on May 11, 2026 (the “Q3 2026 10-Q”), should no longer be relied upon and should be restated.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1956741/000121390026058477/0001213900-26-058477-index.htm"}},{"accession":"0001499275-26-000007","ticker":"GROO","company_name":"GROOVY COMPANY, INC.","filed_at":"2026-05-13T18:31:07+00:00","headline":"Groovy Company CEO Abajian exits May 1; accountant dismissed after SEC suspension; authorized common cut to 100M shares","event_type":"other_material","sec_items":["4.01","4.02","5.03","5.02","8.01","9.01"],"materiality_score":0.95,"calibrated_materiality_score":0.95,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001499275-26-000007","json":"https://secwatch.observer/filing/0001499275-26-000007.json","markdown":"https://secwatch.observer/filing/0001499275-26-000007.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/groo-20250813_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 27, 2026, the audit committee of the board of directors and management of the Company concluded that the Company’s previously issued audited consolidated financial statements for the year ended December 31, 2025, should no longer be relied upon because of an error in the Company’s accounting relating to certain outstanding pre-funded warrants issued on October 16, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1389545/000143774926013891/0001437749-26-013891-index.htm","comparable_excerpt":"(a) Dismissal of Previous Independent Registered Public Accounting Firm. On August 13, 2025, the Board of Directors of Groovy Company, Inc.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm"}},{"accession":"0001193125-26-218141","ticker":"HUBG","company_name":"Hub Group, Inc.","filed_at":"2026-05-12T11:04:45+00:00","headline":"Hub Group restates 2023 and 2024 financials; premature revenue recognition cited","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.95,"calibrated_materiality_score":0.95,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-218141","json":"https://secwatch.observer/filing/0001193125-26-218141.json","markdown":"https://secwatch.observer/filing/0001193125-26-218141.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/940942/000119312526218141/0001193125-26-218141-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/940942/000119312526218141/d146211d8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 27, 2026, the audit committee of the board of directors and management of the Company concluded that the Company’s previously issued audited consolidated financial statements for the year ended December 31, 2025, should no longer be relied upon because of an error in the Company’s accounting relating to certain outstanding pre-funded warrants issued on October 16, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1389545/000143774926013891/0001437749-26-013891-index.htm","comparable_excerpt":"On May 11, 2026, the Audit Committee of the Board of Directors of Hub Group, Inc. (the “Company”), following discussion with and upon the recommendation of management, concluded that the previously issued audited consolidated financial statements of the Company as of and for each of the years ended December 31, 2024 (the “2024 Financial Statements”) and 2023 (the “2023 Financial Statements”) included in the Company’s Annual Reports on Form 10-K filed on February 25, 2025 and February 27, 2024, respectively, were in each case materially misstated and should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/940942/000119312526218141/0001193125-26-218141-index.htm"}},{"accession":"0001493152-26-021756","ticker":"CETY","company_name":"Clean Energy Technologies, Inc.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Clean Energy Technologies restates financials for 2022-2025 due to accounting errors","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-021756","json":"https://secwatch.observer/filing/0001493152-26-021756.json","markdown":"https://secwatch.observer/filing/0001493152-26-021756.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1329606/000149315226021756/0001493152-26-021756-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1329606/000149315226021756/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 27, 2026, the audit committee of the board of directors and management of the Company concluded that the Company’s previously issued audited consolidated financial statements for the year ended December 31, 2025, should no longer be relied upon because of an error in the Company’s accounting relating to certain outstanding pre-funded warrants issued on October 16, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1389545/000143774926013891/0001437749-26-013891-index.htm","comparable_excerpt":"irm, TAAD, LLP. SIGNATURES Pursuant\nto the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1329606/000149315226021756/0001493152-26-021756-index.htm"}},{"accession":"0001193125-26-201719","ticker":"DCO","company_name":"DUCOMMUN INC /DE/","filed_at":"2026-05-01T23:59:59+00:00","headline":"Ducommun restates 2024-2025 financials; net income overstated $9.8M in 2024, $3.4M in 2025","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-201719","json":"https://secwatch.observer/filing/0001193125-26-201719.json","markdown":"https://secwatch.observer/filing/0001193125-26-201719.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/0001193125-26-201719-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/d131456d8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 27, 2026, the audit committee of the board of directors and management of the Company concluded that the Company’s previously issued audited consolidated financial statements for the year ended December 31, 2025, should no longer be relied upon because of an error in the Company’s accounting relating to certain outstanding pre-funded warrants issued on October 16, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1389545/000143774926013891/0001437749-26-013891-index.htm","comparable_excerpt":"Due to the identification of this Error, on May 1, 2026, management concluded that the following previously issued financial statements of the Company (and related earnings releases, press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/0001193125-26-201719-index.htm"}},{"accession":"0001213900-26-047626","ticker":"LRHC","company_name":"La Rosa Holdings Corp.","filed_at":"2026-04-24T23:59:59+00:00","headline":"La Rosa to restate FY2024 & interim results; revenue overstated $10.8M due to agent/principal error","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-047626","json":"https://secwatch.observer/filing/0001213900-26-047626.json","markdown":"https://secwatch.observer/filing/0001213900-26-047626.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1879403/000121390026047626/0001213900-26-047626-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1879403/000121390026047626/ea0287727-8k_larosa.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 27, 2026, the audit committee of the board of directors and management of the Company concluded that the Company’s previously issued audited consolidated financial statements for the year ended December 31, 2025, should no longer be relied upon because of an error in the Company’s accounting relating to certain outstanding pre-funded warrants issued on October 16, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1389545/000143774926013891/0001437749-26-013891-index.htm","comparable_excerpt":"n this Current Report on Form 8-K with CBIZ CPAs P.C., the Company’s independent registered public accounting firm. 1 SIGNATURES Pursuant to the requirements of the Securities","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1879403/000121390026047626/0001213900-26-047626-index.htm"}},{"accession":"0001213900-26-043530","ticker":"SPWR","company_name":"SunPower Inc.","filed_at":"2026-04-14T23:59:59+00:00","headline":"SunPower restates 2025 interim financials due to material revenue, expense errors","event_type":"other_material","sec_items":["4.02"],"materiality_score":1.0,"calibrated_materiality_score":1.0,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-043530","json":"https://secwatch.observer/filing/0001213900-26-043530.json","markdown":"https://secwatch.observer/filing/0001213900-26-043530.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1838987/000121390026043530/0001213900-26-043530-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1838987/000121390026043530/ea0286264-8k_sunpower.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 27, 2026, the audit committee of the board of directors and management of the Company concluded that the Company’s previously issued audited consolidated financial statements for the year ended December 31, 2025, should no longer be relied upon because of an error in the Company’s accounting relating to certain outstanding pre-funded warrants issued on October 16, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1389545/000143774926013891/0001437749-26-013891-index.htm","comparable_excerpt":"aterial errors and should no longer be relied upon and should be restated. These material errors related to the recognition of revenue","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1838987/000121390026043530/0001213900-26-043530-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}