{"schema_version":"secwatch.filing_event.v1","accession":"0001549727-22-000052","form_type":"8-K","ticker":"VIVC","cik":"0001703073","company_name":"VIVIC CORP.","filed_at":"2022-06-01T23:59:59+00:00","discovered_at":"2026-05-14T18:04:01.904030+00:00","generated_at":"2026-06-25T05:31:51.107419+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"ViVic Corp. restates Q1-Q3 2021 financials; subsidiary Ocean Way should not have been consolidated","bullets":["Board and management determined subsidiary Ocean Way consolidation was erroneous; should be long-term investment.","Affected filings: 10-Qs for quarters ended March 31, June 30, and September 30, 2021.","Investment of $122,665 (RMB 780,000) for 43.8% ownership in Shenzhen Ocean Way Yachts Services.","Independent auditor YCM CPA, Inc. agrees with non-reliance conclusion; letter attached as Exhibit 13.3.","Investors warned not to rely on previously issued unaudited financial statements for those periods."],"urls":{"canonical":"https://secwatch.observer/filing/0001549727-22-000052","json":"https://secwatch.observer/filing/0001549727-22-000052.json","markdown":"https://secwatch.observer/filing/0001549727-22-000052.md","text":"https://secwatch.observer/filing/0001549727-22-000052.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1703073/000154972722000052/0001549727-22-000052-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1703073/000154972722000052/vivcform8knonreliance.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-25T05:31:51.107419+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"}