secwatch.observer — SEC 8-K summary
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Issuer:     Envirotech Vehicles, Inc. (EVTV)
CIK:        0001563568
Form:       8-K/A
Filed at:   2026-09-15T21:02:35+00:00
Accession:  0001437749-26-030466
Event type: m_and_a
Sentiment:  negative
Materiality: 0.70
Item codes: 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1563568/000143774926030466/0001437749-26-030466-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1563568/000143774926030466/adom20260910_8ka.htm
  HTML page:      https://secwatch.observer/filing/0001437749-26-030466

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