{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-23-006985","form_type":"8-K/A","ticker":"GLTK","cik":"0001938338","company_name":"GlobalTech Corp","filed_at":"2023-09-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.098355+00:00","generated_at":"2026-06-10T11:21:27.204193+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"GlobalTech Corporation restates financials for 2021-2023; prior statements unreliable","bullets":["Board determined on Sept 15, 2023 that financial statements for 2021-2022 and Q1-Q2 2023 must be restated due to errors.","Errors involve a common control acquisition and material weaknesses in internal control over financial reporting.","Inadequate staffing and lack of segregation of duties in accounting operations caused the internal control weaknesses.","Impact on financial condition, results, or cash flows is not yet determined; amended filings expected by Sept 20, 2023.","Company filed Amendment No. 2 to Form 8-K to address SEC comments regarding the restatement."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-23-006985","json":"https://secwatch.observer/filing/0001477932-23-006985.json","markdown":"https://secwatch.observer/filing/0001477932-23-006985.md","text":"https://secwatch.observer/filing/0001477932-23-006985.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1938338/000147793223006985/0001477932-23-006985-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1938338/000147793223006985/global_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T11:21:27.204193+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":[{"claim_id":"d9521d6eb57011c1d694b1f29fed3325d88a5922","claim":"GlobalTech Corp reported that prior financial statements should not be relied upon.","evidence_excerpt":"the Company's consolidated financial statements and related disclosures included in the Company's Annual Report on Form 10-K for the years ended December 31, 2022 and 2021 and the Company's Quarterly Reports on Form 10-Q for the periods ended March 31, 2023 and June 30, 2023 (the \"Previously Issued Financial Statements\") should be restated because they contain errors","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1938338/000147793223006985/0001477932-23-006985-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"Crowe Hussain Chaudhury & Co."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}