ARtelligence Holdings, Inc.: auditor change — ARtelligence restates pre-2023 financials; discloses $5.2B IP valuation boosting equity to $5.7B

ARtelligence Holdings, Inc.

Board determines pre-2023 financial statements unreliable; former bookkeeper/management lost source records.
Reconstructed records from Jan 1, 2023, onward; PCAOB audit engaged for FY2023 and FY2024.
Q1 2023: contributed IP assets valued at $514M and $5.23B (AIVT); equity swings from deficit $5.4M to surplus $3.15B.
By Dec 31, 2023, shareholders' equity exceeds $5.7B; debt increased ~3% per quarter.

item 4.02 item 8.01

Key facts

Extracted from this filing and checked against the source text.

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

ARtelligence Holdings, Inc. reported that prior financial statements should not be relied upon.

Action: non reliance

Exact text from the filing

On October 23, 2025, the Board of Directors of ARtelligence Holdings, Inc. (the “Company”) determined, after consultation with management and the Company’s financial advisors, that the Company’s historical financial records prior to January 1, 2023, can no longer be relied upon.

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Source: SEC EDGAR

accession 0001477932-25-007765

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