---
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"
generated_at: "2026-08-12T11:35:18.045218+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Capstone restates 2025 EPS for share-count errors; Q1 loss per share widens to -$1.56

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 4.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-26-027149
- JSON: https://secwatch.observer/filing/0001437749-26-027149.json
- Plain text: https://secwatch.observer/filing/0001437749-26-027149.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.