{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-26-028345","form_type":"8-K","ticker":"GRBK","cik":"0001373670","company_name":"Green Brick Partners, Inc.","filed_at":"2026-04-29T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.206060+00:00","generated_at":"2026-05-15T01:43:39.841047+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Green Brick restates 2023-2025 revenue/cost after audit committee finds accounting error","bullets":["Audit committee concluded on Apr 27, 2026 that closing cost incentives (incl. interest-rate buydowns) were incorrectly reported; should reduce revenue per ASC 606.","Restatement covers fiscal years 2023, 2024, 2025 and quarters ended Mar, Jun, Sep 2025; no impact on net income, EPS, cash flow, or stockholders' equity.","Revenue and cost of residential units will each decrease by same amount; gross margin will increase, but average sales price and SG&A leverage will decrease.","Company will file Form 10-K/A with restated audited financials and restated unaudited interim periods."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-028345","json":"https://secwatch.observer/filing/0001628280-26-028345.json","markdown":"https://secwatch.observer/filing/0001628280-26-028345.md","text":"https://secwatch.observer/filing/0001628280-26-028345.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1373670/000162828026028345/0001628280-26-028345-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1373670/000162828026028345/grbk-20260429.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T01:43:39.841047+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":"e27b69bab8683be25006f0f9b35cf1478973d44a","claim":"Green Brick Partners, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On April 27, 2026, the Audit Committee (the “Committee”) of the Board of Directors of Green Brick Partners, Inc. (the “Company”), concluded that residential units revenue in prior periods had been incorrectly reported on a gross basis and excluded closing cost incentives offered to homebuyers, including interest-rate buy-downs, which had previously been included in cost of residential units.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1373670/000162828026028345/0001628280-26-028345-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001477932-26-003440","ticker":"GWLL","company_name":"GOLDENWELL BIOTECH, INC.","filed_at":"2026-05-27T00:17:04+00:00","headline":"Goldenwell Biotech to restate three quarterly reports over $9,840 legal fee timing errors","event_type":"other_material","sec_items":["4.02","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-003440","json":"https://secwatch.observer/filing/0001477932-26-003440.json","markdown":"https://secwatch.observer/filing/0001477932-26-003440.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1800373/000147793226003440/0001477932-26-003440-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1800373/000147793226003440/gdwl_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 27, 2026, the Audit Committee (the “Committee”) of the Board of Directors of Green Brick Partners, Inc. (the “Company”), concluded that residential units revenue in prior periods had been incorrectly reported on a gross basis and excluded closing cost incentives offered to homebuyers, including interest-rate buy-downs, which had previously been included in cost of residential units.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1373670/000162828026028345/0001628280-26-028345-index.htm","comparable_excerpt":"the Company’s independent registered public accounting firm, Michael Gillsepie & Associates, PLLC (“Gillespie & Associates”), notified the Company that the Company did not follow US GAAP because an invoice dated September 23, 2025, from the Company’s legal counsel in the amount of $9,840 to the Company, which covered legal services rendered to the Company between May 21, 2024 and September 23, 2025, should have been recorded in the fiscal quarters when services were performed","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1800373/000147793226003440/0001477932-26-003440-index.htm"}},{"accession":"0001213900-26-060600","ticker":"NMTC","company_name":"NEUROONE MEDICAL TECHNOLOGIES Corp","filed_at":"2026-05-22T20:30:28+00:00","headline":"NeuroOne restates Q1 FY2026 results due to revenue recognition error; reaffirms FY2026 guidance","event_type":"other_material","sec_items":["4.02","7.01","9.01"],"materiality_score":0.65,"calibrated_materiality_score":0.65,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-060600","json":"https://secwatch.observer/filing/0001213900-26-060600.json","markdown":"https://secwatch.observer/filing/0001213900-26-060600.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1500198/000121390026060600/0001213900-26-060600-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1500198/000121390026060600/ea0291925-8k_neuroone.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 27, 2026, the Audit Committee (the “Committee”) of the Board of Directors of Green Brick Partners, Inc. (the “Company”), concluded that residential units revenue in prior periods had been incorrectly reported on a gross basis and excluded closing cost incentives offered to homebuyers, including interest-rate buy-downs, which had previously been included in cost of residential units.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1373670/000162828026028345/0001628280-26-028345-index.htm","comparable_excerpt":"On May 21, 2026, the Audit Committee (the “Audit Committee”) of the Board of Directors of NeuroOne Medical Technologies Corporation (the “Company”), after discussion with management, determined that the Company’s previously issued interim financial statements included in the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, filed on May 12, 2026 (the “Previous Filing”), should no longer be relied upon and should be restated because of accounting errors relating to revenue recognition.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1500198/000121390026060600/0001213900-26-060600-index.htm"}},{"accession":"0001722556-26-000023","ticker":"BGFR","company_name":"BestGofer Inc.","filed_at":"2026-05-19T21:26:44+00:00","headline":"BestGofer restates Q1 FY2026; goodwill impairment of $78,754 increases net loss to $85,755","event_type":"other_material","sec_items":["4.02","2.06"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001722556-26-000023","json":"https://secwatch.observer/filing/0001722556-26-000023.json","markdown":"https://secwatch.observer/filing/0001722556-26-000023.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000023/0001722556-26-000023-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000023/bgof-20260505_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 27, 2026, the Audit Committee (the “Committee”) of the Board of Directors of Green Brick Partners, Inc. (the “Company”), concluded that residential units revenue in prior periods had been incorrectly reported on a gross basis and excluded closing cost incentives offered to homebuyers, including interest-rate buy-downs, which had previously been included in cost of residential units.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1373670/000162828026028345/0001628280-26-028345-index.htm","comparable_excerpt":"On May 5, 2026, the management of BestGofer, Inc. (the “Company”), in connection with the determination of a material non-cash impairment charge for the goodwill associated with the Company’s wholly-owned subsidiary, Liberty Home Inspection Services LLC (“LHIS”), concluded that the Company’s previously issued unaudited interim financial statements for the three months ended February 28, 2026, as filed with the Securities and Exchange Commission (the “SEC”) on April 22, 2026 in the Company’s Quarterly Report on Form 10-Q (SEC Accession No. 0001722556-26-000016) (the “Original Form 10-Q”), should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000023/0001722556-26-000023-index.htm"}},{"accession":"0001079973-26-000518","ticker":null,"company_name":"PREAXIA HEALTH CARE PAYMENT SYSTEMS INC.","filed_at":"2026-04-21T23:59:59+00:00","headline":"PreAxia restates Aug 31, 2025 financials; stock award errors, material weakness","event_type":"other_material","sec_items":["4.02","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001079973-26-000518","json":"https://secwatch.observer/filing/0001079973-26-000518.json","markdown":"https://secwatch.observer/filing/0001079973-26-000518.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1350156/000107997326000518/0001079973-26-000518-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1350156/000107997326000518/paxh_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 27, 2026, the Audit Committee (the “Committee”) of the Board of Directors of Green Brick Partners, Inc. (the “Company”), concluded that residential units revenue in prior periods had been incorrectly reported on a gross basis and excluded closing cost incentives offered to homebuyers, including interest-rate buy-downs, which had previously been included in cost of residential units.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1373670/000162828026028345/0001628280-26-028345-index.htm","comparable_excerpt":"On April 9, 2026, the management of PreAxia Health care Payment Systems Inc., a Nevada corporation (the “Company”), identified material errors in the previously released financial statements for the three months ended August 31, 2025 (the “Non-Reliance Period”) and concluded that such financial statements should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1350156/000107997326000518/0001079973-26-000518-index.htm"}},{"accession":"0001213900-26-043544","ticker":"RAIN","company_name":"Rain Enhancement Technologies Holdco, Inc.","filed_at":"2026-04-14T23:59:59+00:00","headline":"Rain Enhancement restates Q1-Q2 2025 financials over D&O insurance premium accounting error","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.65,"calibrated_materiality_score":0.65,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-043544","json":"https://secwatch.observer/filing/0001213900-26-043544.json","markdown":"https://secwatch.observer/filing/0001213900-26-043544.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2028293/000121390026043544/0001213900-26-043544-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2028293/000121390026043544/ea0286060-8k_rain.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 27, 2026, the Audit Committee (the “Committee”) of the Board of Directors of Green Brick Partners, Inc. (the “Company”), concluded that residential units revenue in prior periods had been incorrectly reported on a gross basis and excluded closing cost incentives offered to homebuyers, including interest-rate buy-downs, which had previously been included in cost of residential units.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1373670/000162828026028345/0001628280-26-028345-index.htm","comparable_excerpt":"On April 11, 2026, the audit committee (the “Audit Committee”) of the board of directors of Rain Enhancement Technologies Holdco, Inc., a Massachusetts corporation (the “Company”), in consultation with management, determined that the Company’s previously issued unaudited condensed consolidated financial statements contained in its (i) Quarterly Report on Form 10-Q as of and for the three months ended March 31, 2025, filed with the Securities and Exchange Commission (“SEC”) on May 15, 2025 and (ii) Quarterly Report on Form 10-Q as of and for the three and six months ended June 30, 2025, filed with the SEC on August 14, 2025 (the “Affected Periods”), should no longer be relied upon due to an error in the accounting for financed insurance premiums.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2028293/000121390026043544/0001213900-26-043544-index.htm"}},{"accession":"0001765048-26-000002","ticker":"GCGJ","company_name":"GUOCHUN INTERNATIONAL INC.","filed_at":"2026-03-26T23:59:59+00:00","headline":"Guochun International (GCGJ) restates Sep 2025 financials; $8,250 error in G&A expenses","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.45,"calibrated_materiality_score":0.45,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001765048-26-000002","json":"https://secwatch.observer/filing/0001765048-26-000002.json","markdown":"https://secwatch.observer/filing/0001765048-26-000002.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1765048/000176504826000002/0001765048-26-000002-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1765048/000176504826000002/gcgj_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 27, 2026, the Audit Committee (the “Committee”) of the Board of Directors of Green Brick Partners, Inc. (the “Company”), concluded that residential units revenue in prior periods had been incorrectly reported on a gross basis and excluded closing cost incentives offered to homebuyers, including interest-rate buy-downs, which had previously been included in cost of residential units.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1373670/000162828026028345/0001628280-26-028345-index.htm","comparable_excerpt":"More specifically, the Company has restated its condensed\nfinancial statements as of and for the three and nine months ended September 30, 2025, to reverse the erroneous recording of the other","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1765048/000176504826000002/0001765048-26-000002-index.htm"}},{"accession":"0001213900-26-021741","ticker":"EONR","company_name":"EON Resources Inc.","filed_at":"2026-02-27T23:59:59+00:00","headline":"EON Resources restates 2023-2025 financials after SEC review of NCI accounting","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-021741","json":"https://secwatch.observer/filing/0001213900-26-021741.json","markdown":"https://secwatch.observer/filing/0001213900-26-021741.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1842556/000121390026021741/0001213900-26-021741-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1842556/000121390026021741/f8k022426_eonresorces.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 27, 2026, the Audit Committee (the “Committee”) of the Board of Directors of Green Brick Partners, Inc. (the “Company”), concluded that residential units revenue in prior periods had been incorrectly reported on a gross basis and excluded closing cost incentives offered to homebuyers, including interest-rate buy-downs, which had previously been included in cost of residential units.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1373670/000162828026028345/0001628280-26-028345-index.htm","comparable_excerpt":"the Audit Committee also determined that the Company’s financial statements for the years ended December 31, 2023 and 2024, and in each of the Company’s quarterly reports on Form 10-Q filed with the SEC in 2024 and 2025 (collectively, the “Affected Periods”), should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1842556/000121390026021741/0001213900-26-021741-index.htm"}},{"accession":"0001437749-26-006112","ticker":"MPWR","company_name":"MONOLITHIC POWER SYSTEMS INC","filed_at":"2026-02-27T23:59:59+00:00","headline":"Monolithic Power restates 2024-2025 financials due to $195M deferred tax error","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.65,"calibrated_materiality_score":0.65,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-006112","json":"https://secwatch.observer/filing/0001437749-26-006112.json","markdown":"https://secwatch.observer/filing/0001437749-26-006112.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1280452/000143774926006112/0001437749-26-006112-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1280452/000143774926006112/mpwr20260225_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 27, 2026, the Audit Committee (the “Committee”) of the Board of Directors of Green Brick Partners, Inc. (the “Company”), concluded that residential units revenue in prior periods had been incorrectly reported on a gross basis and excluded closing cost incentives offered to homebuyers, including interest-rate buy-downs, which had previously been included in cost of residential units.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1373670/000162828026028345/0001628280-26-028345-index.htm","comparable_excerpt":"determined that the Company’s previously issued audited consolidated financial statements included in its annual report on Form 10-K for the fiscal year ended December 31, 2024, filed on March 3, 2025, and each of the Company’s previously issued unaudited condensed consolidated financial statements included in its quarterly reports on Form 10-Q for each of the quarterly periods in 2025 (each a “Previous Filing” and collectively “Previous Filings”), should no longer be relied upon","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1280452/000143774926006112/0001437749-26-006112-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}