secwatch.observer — SEC 8-K summary
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Issuer:     Capstone Holding Corp. (CAPS)
CIK:        0000887151
Form:       8-K
Filed at:   2026-08-12T11:30:17+00:00
Accession:  0001437749-26-027149
Event type: other_material
Sentiment:  negative
Materiality: 0.85
Item codes: 4.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/887151/000143774926027149/0001437749-26-027149-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/887151/000143774926027149/caps20260807_8k.htm
  HTML page:      https://secwatch.observer/filing/0001437749-26-027149

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