{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-040790","form_type":"8-K","ticker":"MDBH","cik":"0001934642","company_name":"MDB Capital Holdings, LLC","filed_at":"2023-11-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.422710+00:00","generated_at":"2026-06-08T04:10:43.585178+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"MDB Capital restates Q2 2022 EPS due to share-count error; EPS corrected from $(1.35) to $(0.73)","bullets":["Non-reliance on previously issued financial statements for three and six months ended June 30, 2022 due to error in weighted average share count.","Corrected Q2 2022 net loss per Class A share: $(0.73) vs previously reported $(1.35) (weighted shares increased to 738,343 from 400,763).","Corrected six-month 2022 net loss per share: $(2.25) vs previously reported $(2.32) (weighted shares adjusted to 412,648 from 400,763).","Error discovered during preparation of Q3 2023 financials; restatement to be included in Q3 2023 Form 10-Q footnotes."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-040790","json":"https://secwatch.observer/filing/0001493152-23-040790.json","markdown":"https://secwatch.observer/filing/0001493152-23-040790.md","text":"https://secwatch.observer/filing/0001493152-23-040790.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1934642/000149315223040790/0001493152-23-040790-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1934642/000149315223040790/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T04:10:43.585178+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":"40f3d5599285379c73228af8f1a1f27cc60c41b1","claim":"MDB Capital Holdings, LLC reported that prior financial statements should not be relied upon.","evidence_excerpt":"management and the Audit Committee concluded that the Company's previously issued financial statements for the three months and six months ended June 30, 2022 included in Form 10-Q for the quarter ended June 30, 2023 and filed on August 30, 2023 should no longer be relied upon","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1934642/000149315223040790/0001493152-23-040790-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"}