{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-22-005403","form_type":"8-K/A","ticker":"BTBD","cik":"0001718224","company_name":"BT Brands, Inc.","filed_at":"2022-07-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:56.772279+00:00","generated_at":"2026-06-24T08:15:28.852097+00:00","sec_items":["2.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"BT Brands completes acquisition of Pie in the Sky coffee shop and bakery","bullets":["Acquisition of substantially all assets of Pie in the Sky, Inc. completed on May 11, 2022.","Pie in the Sky's 2021 revenue: $1,981,954; net income: $1,438,023 (including $1,230,833 in grants).","Total assets $1,824,780 and total equity $1,718,292 as of Dec 31, 2021.","Qualified audit opinion: MACRS depreciation used; if GAAP straight-line applied, accumulated depreciation would decrease $18,168 and net income increase $7,022."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-22-005403","json":"https://secwatch.observer/filing/0001477932-22-005403.json","markdown":"https://secwatch.observer/filing/0001477932-22-005403.md","text":"https://secwatch.observer/filing/0001477932-22-005403.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1718224/000147793222005403/0001477932-22-005403-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1718224/000147793222005403/btbd_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-24T08:15:28.852097+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"}