other material
confidence high
sentiment negative
materiality 0.60
Specificity to restate 2025 10-K after identifying accounting errors in Dec 2025
SPECIFICITY, INC.
- Errors include understated expenses ($83,422), liabilities ($121,122), and revenue ($2,500); overstated APIC ($40,000).
- Errors stem from failure to obtain Dec 2025 bank/credit card statements; isolated to that period.
- Company will file amended 10-K/A for FY2025 and complete Q1 2026 10-Q as soon as practical.
- Board and auditor CM3 Advisory notified; restatement amounts subject to auditor review.