---
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"
generated_at: "2026-05-28T03:06:28.477297+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# BioXytran restates 2022-2023 financials on share valuation errors; non-reliance on prior filings

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 4.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-25-001891
- JSON: https://secwatch.observer/filing/0001493152-25-001891.json
- Plain text: https://secwatch.observer/filing/0001493152-25-001891.txt

## Key facts
- Auditor Changes
  BIOXYTRAN, INC engaged Fruci & Associates II, PLLC as its auditor.
  - Action: engagement
  - Auditor: Fruci & Associates II, PLLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1445815/000149315225001891/0001493152-25-001891-index.htm

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