secwatch.observer — SEC 8-K summary
======================================

Issuer:     ARtelligence Holdings, Inc. (—)
CIK:        0001389067
Form:       8-K
Filed at:   2025-10-28T23:59:59+00:00
Accession:  0001477932-25-007765
Event type: other_material
Sentiment:  negative
Materiality: 1.00
Item codes: 4.02, 8.01
LLM model:  deepseek-v4-flash:cloud@v2

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

- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1389067/000147793225007765/0001477932-25-007765-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1389067/000147793225007765/ttcm_8k.htm
  HTML page:      https://secwatch.observer/filing/0001477932-25-007765

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer