{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-012041","form_type":"8-K","ticker":"PW","cik":"0001532619","company_name":"Power REIT","filed_at":"2024-03-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.525628+00:00","generated_at":"2026-06-04T05:20:27.867911+00:00","sec_items":["7.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Power REIT receives going concern audit opinion for FY 2023","bullets":["Independent auditor issued unqualified opinion with explanatory paragraph on going concern.","Disclosure mandated by NYSE American Company Guide Section 610(b).","Trust's ability to continue as going concern is uncertain; see footnote 3 in 10-K.","Annual Report on Form 10-K filed March 31, 2024, contains additional discussion."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-012041","json":"https://secwatch.observer/filing/0001493152-24-012041.json","markdown":"https://secwatch.observer/filing/0001493152-24-012041.md","text":"https://secwatch.observer/filing/0001493152-24-012041.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1532619/000149315224012041/0001493152-24-012041-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1532619/000149315224012041/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T05:20:27.867911+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}