---
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"
generated_at: "2026-06-08T04:10:43.585178+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# MDB Capital restates Q2 2022 EPS due to share-count error; EPS corrected from $(1.35) to $(0.73)

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.02
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-23-040790
- JSON: https://secwatch.observer/filing/0001493152-23-040790.json
- Plain text: https://secwatch.observer/filing/0001493152-23-040790.txt

## Key facts
- Auditor Changes
  MDB Capital Holdings, LLC reported that prior financial statements should not be relied upon.
  - Action: non reliance
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1934642/000149315223040790/0001493152-23-040790-index.htm

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