{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-25-007765","form_type":"8-K","ticker":null,"cik":"0001389067","company_name":"ARtelligence Holdings, Inc.","filed_at":"2025-10-28T23:59:59+00:00","discovered_at":"2026-05-14T18:02:39.282857+00:00","generated_at":"2026-05-17T01:54:16.092064+00:00","sec_items":["4.02","8.01"],"event_type":"other_material","sentiment":"negative","materiality_score":1.0,"calibrated_materiality_score":1.0,"confidence":"high","headline":"ARtelligence restates pre-2023 financials; discloses $5.2B IP valuation boosting equity to $5.7B","bullets":["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."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-25-007765","json":"https://secwatch.observer/filing/0001477932-25-007765.json","markdown":"https://secwatch.observer/filing/0001477932-25-007765.md","text":"https://secwatch.observer/filing/0001477932-25-007765.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1389067/000147793225007765/0001477932-25-007765-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1389067/000147793225007765/ttcm_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T01:54:16.092064+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":"606c1eea0e2527881d24c77d5d0196ad0dacd6b5","claim":"ARtelligence Holdings, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"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.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1389067/000147793225007765/0001477932-25-007765-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001499275-26-000007","ticker":"GROO","company_name":"GROOVY COMPANY, INC.","filed_at":"2026-05-13T18:31:07+00:00","headline":"Groovy Company CEO Abajian exits May 1; accountant dismissed after SEC suspension; authorized common cut to 100M shares","event_type":"other_material","sec_items":["4.01","4.02","5.03","5.02","8.01","9.01"],"materiality_score":0.95,"calibrated_materiality_score":0.95,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02, 8.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001499275-26-000007","json":"https://secwatch.observer/filing/0001499275-26-000007.json","markdown":"https://secwatch.observer/filing/0001499275-26-000007.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/groo-20250813_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"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.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1389067/000147793225007765/0001477932-25-007765-index.htm","comparable_excerpt":"(a) Dismissal of Previous Independent Registered Public Accounting Firm. On August 13, 2025, the Board of Directors of Groovy Company, Inc.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm"}},{"accession":"0001193125-26-218141","ticker":"HUBG","company_name":"Hub Group, Inc.","filed_at":"2026-05-12T11:04:45+00:00","headline":"Hub Group restates 2023 and 2024 financials; premature revenue recognition cited","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.95,"calibrated_materiality_score":0.95,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-218141","json":"https://secwatch.observer/filing/0001193125-26-218141.json","markdown":"https://secwatch.observer/filing/0001193125-26-218141.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/940942/000119312526218141/0001193125-26-218141-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/940942/000119312526218141/d146211d8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"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.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1389067/000147793225007765/0001477932-25-007765-index.htm","comparable_excerpt":"On May 11, 2026, the Audit Committee of the Board of Directors of Hub Group, Inc. (the “Company”), following discussion with and upon the recommendation of management, concluded that the previously issued audited consolidated financial statements of the Company as of and for each of the years ended December 31, 2024 (the “2024 Financial Statements”) and 2023 (the “2023 Financial Statements”) included in the Company’s Annual Reports on Form 10-K filed on February 25, 2025 and February 27, 2024, respectively, were in each case materially misstated and should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/940942/000119312526218141/0001193125-26-218141-index.htm"}},{"accession":"0001437749-26-013891","ticker":"SDEV","company_name":"Stablecoin Development Corp","filed_at":"2026-04-29T23:59:59+00:00","headline":"SDEV restates 2025 financials; warrant error increases net loss from $22.1M to $630.8M","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.95,"calibrated_materiality_score":0.95,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-013891","json":"https://secwatch.observer/filing/0001437749-26-013891.json","markdown":"https://secwatch.observer/filing/0001437749-26-013891.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1389545/000143774926013891/0001437749-26-013891-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1389545/000143774926013891/nby20260428_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"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.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1389067/000147793225007765/0001477932-25-007765-index.htm","comparable_excerpt":"On April 27, 2026, the audit committee of the board of directors and management of the Company concluded that the Company’s previously issued audited consolidated financial statements for the year ended December 31, 2025, should no longer be relied upon because of an error in the Company’s accounting relating to certain outstanding pre-funded warrants issued on October 16, 2025","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1389545/000143774926013891/0001437749-26-013891-index.htm"}},{"accession":"0001213900-26-043530","ticker":"SPWR","company_name":"SunPower Inc.","filed_at":"2026-04-14T23:59:59+00:00","headline":"SunPower restates 2025 interim financials due to material revenue, expense errors","event_type":"other_material","sec_items":["4.02"],"materiality_score":1.0,"calibrated_materiality_score":1.0,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-043530","json":"https://secwatch.observer/filing/0001213900-26-043530.json","markdown":"https://secwatch.observer/filing/0001213900-26-043530.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1838987/000121390026043530/0001213900-26-043530-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1838987/000121390026043530/ea0286264-8k_sunpower.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"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.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1389067/000147793225007765/0001477932-25-007765-index.htm","comparable_excerpt":"aterial errors and should no longer be relied upon and should be restated. These material errors related to the recognition of revenue","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1838987/000121390026043530/0001213900-26-043530-index.htm"}},{"accession":"0001539497-26-001594","ticker":"RITE","company_name":"MINERALRITE Corp","filed_at":"2026-05-27T20:02:13+00:00","headline":"MineralRite restates financials, cuts asset carrying value from $432M to $246M","event_type":"other_material","sec_items":["4.02","7.01","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02, 8.01","same event type: other_material"],"urls":{"canonical":"https://secwatch.observer/filing/0001539497-26-001594","json":"https://secwatch.observer/filing/0001539497-26-001594.json","markdown":"https://secwatch.observer/filing/0001539497-26-001594.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/n4863_x26-8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"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.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1389067/000147793225007765/0001477932-25-007765-index.htm","comparable_excerpt":"management determined that certain previously issued financial statements contained in the Company’s previously filed Annual Report on Form 10 for the fiscal year ended December 31, 2025, and Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm"}},{"accession":"0001493152-26-026772","ticker":"IVF","company_name":"INVO Fertility, Inc.","filed_at":"2026-06-02T12:30:27+00:00","headline":"INVO Fertility restates 2025 Q1-Q3 financials; non-reliance due to accounting errors","event_type":"other_material","sec_items":["4.02","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-026772","json":"https://secwatch.observer/filing/0001493152-26-026772.json","markdown":"https://secwatch.observer/filing/0001493152-26-026772.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1417926/000149315226026772/0001493152-26-026772-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1417926/000149315226026772/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"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.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1389067/000147793225007765/0001477932-25-007765-index.htm","comparable_excerpt":"On June 1, 2026, the audit committee of the Company, after considering the recommendations of management, concluded that the Company’s previously issued unaudited consolidated financial statements contained within its (i) Quarterly Report on Form 10-Q as of March 31, 2025 and for the three months then ended, filed with the Securities and Exchange Commission (“SEC”) on May 20, 2025, (ii) Quarterly Report on Form 10-Q as of June 30, 2025 and for the three and six months then ended, filed with the SEC on August 14, 2025, and (iii) Quarterly Report on Form 10-Q as of September 30, 2025 and for the three and nine months then ended, filed with the SEC on November 17, 2025 should no longer be relied due the 2025 Financial Statement Errors.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1417926/000149315226026772/0001493152-26-026772-index.htm"}},{"accession":"0001477932-26-003440","ticker":"GWLL","company_name":"GOLDENWELL BIOTECH, INC.","filed_at":"2026-05-27T00:17:04+00:00","headline":"Goldenwell Biotech to restate three quarterly reports over $9,840 legal fee timing errors","event_type":"other_material","sec_items":["4.02","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-003440","json":"https://secwatch.observer/filing/0001477932-26-003440.json","markdown":"https://secwatch.observer/filing/0001477932-26-003440.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1800373/000147793226003440/0001477932-26-003440-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1800373/000147793226003440/gdwl_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"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.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1389067/000147793225007765/0001477932-25-007765-index.htm","comparable_excerpt":"the Company’s independent registered public accounting firm, Michael Gillsepie & Associates, PLLC (“Gillespie & Associates”), notified the Company that the Company did not follow US GAAP because an invoice dated September 23, 2025, from the Company’s legal counsel in the amount of $9,840 to the Company, which covered legal services rendered to the Company between May 21, 2024 and September 23, 2025, should have been recorded in the fiscal quarters when services were performed","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1800373/000147793226003440/0001477932-26-003440-index.htm"}},{"accession":"0001628280-26-037912","ticker":"OCTV","company_name":"Octave Intelligence plc","filed_at":"2026-05-26T10:02:50+00:00","headline":"Octave Intelligence completes spin-off from Hexagon; draws $625M credit facility, changes auditor","event_type":"other_material","sec_items":["1.01","2.03","4.01","5.02","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 8.01","same event type: other_material"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-037912","json":"https://secwatch.observer/filing/0001628280-26-037912.json","markdown":"https://secwatch.observer/filing/0001628280-26-037912.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/octaveintelligenceplcclosi.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"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.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1389067/000147793225007765/0001477932-25-007765-index.htm","comparable_excerpt":"On May 20, 2026, the Audit Committee of the Board of Directors of the Company (i) dismissed PricewaterhouseCoopers AB (“PwC Sweden”) as the Company’s independent registered public accounting firm (the “Dismissal”) and (ii) appointed PricewaterhouseCoopers LLP, United States (“PwC US”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026 (the “Appointment”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}