{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-25-009233","form_type":"8-K","ticker":"PMHS","cik":"0001265521","company_name":"Polomar Health Services, Inc.","filed_at":"2025-03-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:03.156707+00:00","generated_at":"2026-05-25T09:37:02.268296+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Polomar Health restates Q3 2024 financials; acquisition reclassified as recapitalization","bullets":["SEC comment letter prompted reclassification of Sep 30, 2024 acquisition from reverse merger to recapitalization.","Restatement will materially impact previously reported balance sheets and statements of stockholders' deficit.","Net loss, stockholders' equity, EPS, cash flow, and non-GAAP measures are unaffected by the reclassification.","Company plans to file an amended Form 10-Q for the three and nine months ended Sep 30, 2024 as soon as practicable."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-25-009233","json":"https://secwatch.observer/filing/0001493152-25-009233.json","markdown":"https://secwatch.observer/filing/0001493152-25-009233.md","text":"https://secwatch.observer/filing/0001493152-25-009233.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1265521/000149315225009233/0001493152-25-009233-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1265521/000149315225009233/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-25T09:37:02.268296+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":"9240055cd2428e953906cfafa073b7eac459c646","claim":"Polomar Health Services, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"the Company concluded that the accounting treatment relating to the Company’s September 30, 2024 acquisition of Polomar Specialty Pharmacy, LLC, a Florida limited liability company (“Polomar”), whereby, among other things, the Company acquired 100% of Polomar in exchange for the issuance of shares of the Company’s common stock, and Polomar became the wholly-owned subsidiary of the Company (the “Acquisition”), as previously disclosed in the Original Form 10-Q, should no longer be relied upon.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1265521/000149315225009233/0001493152-25-009233-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"GreenGrowth CPA LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}