---
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"
generated_at: "2026-05-17T01:54:16.092064+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 1.0
calibrated_materiality_score: 1.0
confidence: "high"
source: SEC EDGAR
---

# ARtelligence restates pre-2023 financials; discloses $5.2B IP valuation boosting equity to $5.7B

## Summary
- 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.

## SEC filing metadata
- accession: 0001477932-25-007765
- form_type: 8-K
- cik: 0001389067
- company_name: ARtelligence Holdings, Inc.
- filed_at: 2025-10-28T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 1.0
- calibrated_materiality_score: 1.0
- confidence: high
- sec_items: 4.02, 8.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001477932-25-007765
- JSON: https://secwatch.observer/filing/0001477932-25-007765.json
- Plain text: https://secwatch.observer/filing/0001477932-25-007765.txt

## 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_url: https://www.sec.gov/Archives/edgar/data/1389067/000147793225007765/0001477932-25-007765-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.