{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-027149","form_type":"8-K","ticker":"CAPS","cik":"0000887151","company_name":"Capstone Holding Corp.","filed_at":"2026-08-12T11:30:17+00:00","discovered_at":"2026-08-12T11:35:00.282210+00:00","generated_at":"2026-08-12T11:35:18.045218+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Capstone restates 2025 EPS for share-count errors; Q1 loss per share widens to -$1.56","bullets":["Q1 2025 EPS restated from -$0.47 to -$1.56; weighted avg shares cut from 5,190,251 to 1,555,566.","H1 2025 EPS restated from -$0.58 to -$0.92; shares adjusted from 5,406,305 to 3,405,568.","Q3 2025 EPS changed from -$0.35 to -$0.34; 9M EPS from -$1.45 to -$1.22.","Net loss and balance sheets unaffected; only per-share and share counts revised.","Material weakness in ICFR identified over share computation; remediation status in amended 10-Qs."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-027149","json":"https://secwatch.observer/filing/0001437749-26-027149.json","markdown":"https://secwatch.observer/filing/0001437749-26-027149.md","text":"https://secwatch.observer/filing/0001437749-26-027149.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/887151/000143774926027149/0001437749-26-027149-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/887151/000143774926027149/caps20260807_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-12T11:35:18.045218+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"}