---
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"
generated_at: "2026-05-30T22:46:00.798009+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Laser Photonics restates Q1 and Q2 2024 financials; affiliate costs reclassified as equity distributions

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 4.02
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-039210
- JSON: https://secwatch.observer/filing/0001493152-24-039210.json
- Plain text: https://secwatch.observer/filing/0001493152-24-039210.txt

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