{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-037825","form_type":"8-K","ticker":"LASE","cik":"0001807887","company_name":"Laser Photonics Corp","filed_at":"2024-09-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:14.596287+00:00","generated_at":"2026-05-31T02:29:15.909431+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Laser Photonics restates 2023 annual and Q2 2024 financials due to deferred revenue overstatement","bullets":["Audit Committee determined financial statements for FY2023 and Q2 2024 should no longer be relied upon.","Error: overstatement of deferred revenue identified by predecessor auditor Fruci & Associates.","Corrected via Form 10-K/A filed Aug 28, 2024 and Form 10-Q/A filed Sep 12, 2024.","No further adjustment needed as corrections already filed."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-037825","json":"https://secwatch.observer/filing/0001493152-24-037825.json","markdown":"https://secwatch.observer/filing/0001493152-24-037825.md","text":"https://secwatch.observer/filing/0001493152-24-037825.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1807887/000149315224037825/0001493152-24-037825-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1807887/000149315224037825/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T02:29:15.909431+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"}