{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-039804","form_type":"8-K","ticker":"BWMG","cik":"0001166708","company_name":"Brownie's Marine Group, Inc","filed_at":"2026-08-24T15:59:13+00:00","discovered_at":"2026-08-24T16:00:01.000918+00:00","generated_at":"2026-08-24T16:00:07.960103+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Brownie's Marine restates Q2 2026 10-Q; net income cut to $218,658 from $580,542","bullets":["Board concludes June 30, 2026 10-Q financials no longer reliable; will file amendment.","Restated operating results swing from loss of $151,080 to income of $22,716 for three months ended June 30, 2026.","Net income restated down to $218,658 from originally reported $580,542; related-party interest adjustment out-of-period.","Errors stem from using wrong reporting year and period-end close control deficiencies; material weaknesses in internal controls.","Remediation includes enhanced reviews, AI-enabled analytical testing, and personnel changes; auditor Bush & Associates concurs."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-039804","json":"https://secwatch.observer/filing/0001493152-26-039804.json","markdown":"https://secwatch.observer/filing/0001493152-26-039804.md","text":"https://secwatch.observer/filing/0001493152-26-039804.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1166708/000149315226039804/0001493152-26-039804-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1166708/000149315226039804/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-24T16:00:07.960103+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"}