{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-25-001891","form_type":"8-K","ticker":"BIXT","cik":"0001445815","company_name":"BIOXYTRAN, INC","filed_at":"2025-01-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:03.645771+00:00","generated_at":"2026-05-28T03:06:28.477297+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"BioXytran restates 2022-2023 financials on share valuation errors; non-reliance on prior filings","bullets":["Net loss for 2023 increased by $192,523 to $4.56M; for 2022 increased by $9,202 to $2.67M.","Restatement driven by misvaluation of shares under Rule 3(a)(9) and Rule 701, and timing errors in accruals.","Company engaged Fruci & Associates as successor auditor after SEC denied BF Borgers privilege.","Common stock adjusted (1M shares returned to treasury in 2023; 93,750 shares added in 2022).","No net impact on cash flows from operations, investing, or financing."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-25-001891","json":"https://secwatch.observer/filing/0001493152-25-001891.json","markdown":"https://secwatch.observer/filing/0001493152-25-001891.md","text":"https://secwatch.observer/filing/0001493152-25-001891.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1445815/000149315225001891/0001493152-25-001891-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1445815/000149315225001891/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-28T03:06:28.477297+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":[{"claim_id":"a045997259bc46f3dc4f76e7e69303ddc67f1b04","claim":"BIOXYTRAN, INC engaged Fruci & Associates II, PLLC as its auditor.","evidence_excerpt":"the Company engaged Fruci & Associates II, PLLC (\"Fruci\"), PCAOB ID # 05525, as their successor auditor in order to re-audit the Financial Statements for the years ended December 31, 2023 and 2022.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1445815/000149315225001891/0001493152-25-001891-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Fruci & Associates II, PLLC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}