---
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"
generated_at: "2026-05-17T01:43:33.861201+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# HeartCore clarifies one-time $0.13/share payment as distribution, not dividend; record Nov 10, pay Nov 17

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 7.01, 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-25-020059
- JSON: https://secwatch.observer/filing/0001493152-25-020059.json
- Plain text: https://secwatch.observer/filing/0001493152-25-020059.txt

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