{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-037501","form_type":"8-K","ticker":null,"cik":"0000895665","company_name":"Clearday, Inc.","filed_at":"2023-10-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:32.323519+00:00","generated_at":"2026-06-09T23:00:16.596703+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Clearday announces restatement of Q1 2023 10-Q; net loss increased $595,698","bullets":["Board determined March 31, 2023 financials unreliable due to errors; will amend 10-Q.","Net loss from continuing ops increased by $595,698; total current liabilities up $447,470.","Accrued interest rose $423,329 from an obligation in default; other expense adjustments.","No executive claw-back triggered; measures implemented to prevent recurrence.","Independent auditor Turner Stone acknowledges and agrees with the disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-037501","json":"https://secwatch.observer/filing/0001493152-23-037501.json","markdown":"https://secwatch.observer/filing/0001493152-23-037501.md","text":"https://secwatch.observer/filing/0001493152-23-037501.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/895665/000149315223037501/0001493152-23-037501-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/895665/000149315223037501/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T23:00:16.596703+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":"4f3b25eab0b3c8a7caa80dd84e52e520023dccb2","claim":"Clearday, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On October 12, 2023, the Board of Directors (the “Board”) of Clearday, Inc. (the “Company”) concluded that the Company’s previously issued financial statements contained within its Quarterly Report on Form 10-Q for the quarter ended March 31, 2023 should no longer be relied upon due to errors in such financial statements. Therefore, restatements of such prior financial statements are required.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/895665/000149315223037501/0001493152-23-037501-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}