{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-042965","form_type":"8-K/A","ticker":"BNAI","cik":"0001838163","company_name":"Brand Engagement Network Inc.","filed_at":"2026-09-16T21:43:25+00:00","discovered_at":"2026-09-17T10:05:00.790431+00:00","generated_at":"2026-09-17T10:06:31.656702+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Cataneo FY2025 audited: revenue $9.6M, net income $202K for BNAI acquisition","bullets":["Cataneo FY2025 revenue $9.57M (down 2.3% YoY); net income fell to $202K from $486K in 2024.","Year-end 2025: total assets $6.05M, cash $292K, liabilities $6.62M, stockholders' deficit ($576K).","Contract liabilities (deferred revenue) $4.53M total; $1.80M current and $2.73M non-current at 12/31/25.","Acquisition closed June 30, 2026; sellers: Christian Unterseer, CUTV GmbH, Cuneo AG, GForce 112 GmbH."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-042965","json":"https://secwatch.observer/filing/0001493152-26-042965.json","markdown":"https://secwatch.observer/filing/0001493152-26-042965.md","text":"https://secwatch.observer/filing/0001493152-26-042965.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1838163/000149315226042965/0001493152-26-042965-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1838163/000149315226042965/form8-ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-09-17T10:06:31.656702+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"}