{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-007826","form_type":"8-K","ticker":"HTCR","cik":"0001892322","company_name":"HeartCore Enterprises, Inc.","filed_at":"2026-02-24T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.691280+00:00","generated_at":"2026-05-16T00:54:23.422820+00:00","sec_items":["7.01","8.01","9.01"],"event_type":"other_material","sentiment":"positive","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"HeartCore authorizes $2M share repurchase; net assets exceed market cap","bullets":["Board authorized repurchase of up to $2.0M of common stock via open market, private deals, or 10b5-1 plans.","Preliminary unaudited estimates show total net assets exceeded market capitalization as of Feb 24, 2026.","Program has no set termination date; may be modified, suspended, or discontinued at any time.","CEO cites recent restructuring, improved profitability outlook, and disciplined capital allocation strategy."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-007826","json":"https://secwatch.observer/filing/0001493152-26-007826.json","markdown":"https://secwatch.observer/filing/0001493152-26-007826.md","text":"https://secwatch.observer/filing/0001493152-26-007826.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1892322/000149315226007826/0001493152-26-007826-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1892322/000149315226007826/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T00:54:23.422820+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"}