{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-029812","form_type":"8-K","ticker":"FDCT","cik":"0001722731","company_name":"FDCTECH, INC.","filed_at":"2026-06-23T20:38:56+00:00","discovered_at":"2026-06-23T20:40:02.120128+00:00","generated_at":"2026-06-23T20:40:20.737585+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"FDCTech restates 2024 interim financials; non-reliance on three quarterly reports","bullets":["Board concluded Q1, Q2, Q3 2024 interim financial statements cannot be relied upon as of June 23, 2026.","Errors include misclassifications of client funds, related party cash credits, subscription receivable, and intercompany eliminations.","Restated figures will be presented as comparative prior-period data in corresponding 2025 quarterly reports, not separate amendments.","Material weaknesses in internal control over financial reporting identified and disclosed in amended filings.","Notification sent to former auditor Olayinka Oyebola & Co. regarding the non-reliance determination."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-029812","json":"https://secwatch.observer/filing/0001493152-26-029812.json","markdown":"https://secwatch.observer/filing/0001493152-26-029812.md","text":"https://secwatch.observer/filing/0001493152-26-029812.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1722731/000149315226029812/0001493152-26-029812-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1722731/000149315226029812/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T20:40:20.737585+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"}