---
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"
generated_at: "2026-09-15T21:04:13.448971+00:00"
event_type: "m_and_a"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Azio AI acquisition target posts $54,445 loss since inception; auditors flag going-concern doubt

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: m_and_a
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-26-030466
- JSON: https://secwatch.observer/filing/0001437749-26-030466.json
- Plain text: https://secwatch.observer/filing/0001437749-26-030466.txt

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