secwatch.observer — SEC 8-K summary
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Issuer:     CEA Industries Inc. (BNC)
CIK:        0001482541
Form:       8-K
Filed at:   2026-06-17T20:09:31+00:00
Accession:  0001482541-26-000017
Event type: other_material
Sentiment:  negative
Materiality: 0.75
Item codes: 4.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

CEA Industries restates EPS for Q2 and Q3 FY2026 due to share-count error
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- Basic/diluted weighted-average shares understated by up to 21.8M shares in Q3 successor period.
- EPS overstated by $4.26 (basic) and $4.21 (diluted) in Q3 successor period; $0.45 in Q2 successor period.
- Error had zero impact on net income, total assets, liabilities, equity, revenue, or cash flows.
- Company will file Form 10-Q amendments to restate affected periods; Audit Committee concurred.
- Error stems from miscalculation of weighted-average shares outstanding in EPS determination.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1482541/000148254126000017/0001482541-26-000017-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1482541/000148254126000017/bnc-20260611.htm
  HTML page:      https://secwatch.observer/filing/0001482541-26-000017

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