{"schema_version":"secwatch.filing_event.v1","accession":"0001575872-24-000161","form_type":"8-K/A","ticker":null,"cik":"0001746278","company_name":"GoLogiq, Inc.","filed_at":"2024-02-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.374457+00:00","generated_at":"2026-06-06T00:18:50.913743+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"GoLogiq restates 2022 annual and 2023 interim financials; non-reliance on prior statements","bullets":["Board concluded on Feb 6, 2024 that FY2022 audited, Q1-Q3 2022 and Q1-Q3 2023 interim financials should be restated and not relied upon.","Reason: Jan 2022 acquisition of AppLogiq/Createapp from Logiq was incorrectly accounted as a business combination; should have been a capital transaction/recapitalization.","Company was a non-operating public shell at acquisition date; excess of fair value of shares issued over net monetary assets reduces equity.","Current auditor Centurion ZD CPA & Co. will conduct a re-audit of the affected financial statements.","Any prior reports, earnings releases, or investor presentations for the Affected Periods should no longer be relied upon."],"urls":{"canonical":"https://secwatch.observer/filing/0001575872-24-000161","json":"https://secwatch.observer/filing/0001575872-24-000161.json","markdown":"https://secwatch.observer/filing/0001575872-24-000161.md","text":"https://secwatch.observer/filing/0001575872-24-000161.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1746278/000157587224000161/0001575872-24-000161-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1746278/000157587224000161/golq-20240206.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T00:18:50.913743+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":[{"claim_id":"3c9ccae27ffd149478a9b90e82ec30ff315c07fe","claim":"GoLogiq, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On February 6, 2024, the Board of Directors (the “Board”) of GoLogiq, Inc. (the “Company”) concluded, after discussion with the Company’s management, that the Company’s previously issued audited financial statements as of December 31, 2022, the unaudited interim financial statements for the first three quarterly periods of the year ended December 31, 2022, as well as the unaudited interim financial statements for the first three quarterly periods of the year ended December 31, 2023, (together, the “Affected Periods”) should be restated and accordingly, should no longer be relied upon.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1746278/000157587224000161/0001575872-24-000161-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}