{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-030466","form_type":"8-K/A","ticker":"EVTV","cik":"0001563568","company_name":"Envirotech Vehicles, Inc.","filed_at":"2026-09-15T21:02:35+00:00","discovered_at":"2026-09-15T21:04:00.392266+00:00","generated_at":"2026-09-15T21:04:13.448971+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Azio AI acquisition target posts $54,445 loss since inception; auditors flag going-concern doubt","bullets":["Net loss of $54,445 from Oct 7, 2025 inception through Dec 31, 2025; cash only $1,000 at year-end.","TAAD LLP audit raises substantial doubt about going concern due to recurring losses and limited cash.","Azio AI supplies AI GPUs, immersion-cooled Bitcoin miners, and power distribution; no revenue yet.","Related-party liabilities of $23,723 in director payments plus $1,000 director loan outstanding as of Dec 31, 2025.","1,000-for-1 forward split Feb 10, 2026; authorized shares raised to 100M common, 10M preferred."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-030466","json":"https://secwatch.observer/filing/0001437749-26-030466.json","markdown":"https://secwatch.observer/filing/0001437749-26-030466.md","text":"https://secwatch.observer/filing/0001437749-26-030466.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1563568/000143774926030466/0001437749-26-030466-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1563568/000143774926030466/adom20260910_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-09-15T21:04:13.448971+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"}