{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-039210","form_type":"8-K","ticker":"LASE","cik":"0001807887","company_name":"Laser Photonics Corp","filed_at":"2024-10-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:09.723701+00:00","generated_at":"2026-05-30T22:46:00.798009+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Laser Photonics restates Q1 and Q2 2024 financials; affiliate costs reclassified as equity distributions","bullets":["Audit Committee found Q1 and Q2 2024 financials unreliable; restatements filed May 21 and Sep 23, 2024.","Sales/marketing costs paid to affiliate Fonon Corp reclassified from G&A expense to equity distributions.","Q1 filing was filed without outside auditor review; Q2 restatement followed SEC comment letter dated Sep 4, 2024.","Former auditor Fruci & Associates disagreed with reclassification; current auditor M&K CPAS later agreed."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-039210","json":"https://secwatch.observer/filing/0001493152-24-039210.json","markdown":"https://secwatch.observer/filing/0001493152-24-039210.md","text":"https://secwatch.observer/filing/0001493152-24-039210.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1807887/000149315224039210/0001493152-24-039210-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1807887/000149315224039210/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T22:46:00.798009+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"}