{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-25-009077","form_type":"8-K","ticker":null,"cik":"0001413754","company_name":"MARIZYME, INC.","filed_at":"2025-03-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:03.567617+00:00","generated_at":"2026-05-25T13:36:31.654840+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Marizyme restates Q1 and Q2 2024 results; non-reliance due to convertible note accounting errors","bullets":["Non-reliance on financial statements for quarters ended March 31, 2024 and June 30, 2024 due to misstatements.","Convertible note modifications incorrectly recorded debt discount amortization instead of loss on extinguishment.","Material weakness identified in internal controls over debt/equity transactions; controls not effective.","Restatement to be included in September 30, 2024 Form 10-Q; no impact on cash, revenues, or liquidity."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-25-009077","json":"https://secwatch.observer/filing/0001493152-25-009077.json","markdown":"https://secwatch.observer/filing/0001493152-25-009077.md","text":"https://secwatch.observer/filing/0001493152-25-009077.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1413754/000149315225009077/0001493152-25-009077-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1413754/000149315225009077/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-25T13:36:31.654840+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":"e3c5f4d206ec5cbdc4e2fe0cc5975f50ce9b5396","claim":"MARIZYME, INC. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On March 4, 2025, the Audit Committee of Marizyme, Inc., a Nevada corporation (the “Company”), after discussions with the Company’s management concluded that the Company’s previously issued financial statements as of and for the quarterly periods ended March 31, 2024 and June 30, 2024 (the “Non-Reliance Period”) should no longer be relied upon due to misstatements that are described below and that we would restate such financial statements to make the necessary accounting corrections.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1413754/000149315225009077/0001493152-25-009077-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}