{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-25-020059","form_type":"8-K","ticker":"HTCR","cik":"0001892322","company_name":"HeartCore Enterprises, Inc.","filed_at":"2025-10-29T23:59:59+00:00","discovered_at":"2026-05-14T18:02:40.996162+00:00","generated_at":"2026-05-17T01:43:33.861201+00:00","sec_items":["7.01","8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"HeartCore clarifies one-time $0.13/share payment as distribution, not dividend; record Nov 10, pay Nov 17","bullets":["One-time payment of $0.13/share classified as a distribution for U.S. federal tax purposes, correcting earlier dividend statement.","Record date for the distribution is November 10, 2025; payment expected on November 17, 2025.","Distribution amount represents approximately 16.8% of the company's stock price as of market close on October 27, 2025.","Original October 20 press release incorrectly described the payment as a dividend; tax treatment changed but economic amount unchanged."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-25-020059","json":"https://secwatch.observer/filing/0001493152-25-020059.json","markdown":"https://secwatch.observer/filing/0001493152-25-020059.md","text":"https://secwatch.observer/filing/0001493152-25-020059.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1892322/000149315225020059/0001493152-25-020059-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1892322/000149315225020059/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T01:43:33.861201+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}