{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-024660","form_type":"8-K","ticker":"FOXO","cik":"0001812360","company_name":"FOXO TECHNOLOGIES INC.","filed_at":"2025-08-18T23:59:59+00:00","discovered_at":"2026-05-14T18:02:45.079480+00:00","generated_at":"2026-05-17T12:00:12.047079+00:00","sec_items":["3.01","4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"FOXO delisted from NYSE American; board restates Q1 2025 financials for $5.1M error","bullets":["NYSE American commenced delisting on Aug 12, 2025 due to stock price below $0.10; trading suspended immediately.","Company transferred to OTC market; trading under symbol FOXO began Aug 13, 2025.","Board concluded Q1 2025 financials should no longer be relied upon due to error in accounting for RCHI acquisition price consideration.","Correction requires recording additional $5.1M liability and goodwill as of March 31, 2025, increasing total assets and liabilities.","No impact on income statement or cash flows; Company plans to file amended 10-Q."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-024660","json":"https://secwatch.observer/filing/0001641172-25-024660.json","markdown":"https://secwatch.observer/filing/0001641172-25-024660.md","text":"https://secwatch.observer/filing/0001641172-25-024660.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1812360/000164117225024660/0001641172-25-024660-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1812360/000164117225024660/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T12:00:12.047079+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":"c5906540132136aeb3f125913dd8813631691aea","claim":"FOXO TECHNOLOGIES INC. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On August 14, 2025, the board of directors (the “Board”) of the Company concluded that the previously issued unaudited condensed consolidated financial statements contained in the Company’s Quarterly Report on Form 10-Q for the three months ended March 31, 2025 (the “Original 10-Q”) should no longer be relied upon because of an error in those financial statements","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1812360/000164117225024660/0001641172-25-024660-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"},{"claim_id":"377f33b2549ec96efc51368589cd0b382a25bd95","claim":"FOXO TECHNOLOGIES INC. received a nyse_american delisting notice notice regarding minimum bid price (rules 1003(f)(v)).","evidence_excerpt":"August 12, 2025, FOXO Technologies Inc., a Delaware corporation (the “ Company ”), received a letter from NYSE confirming that NYSE Regulation has determined to commence proceedings to delist the Class A Common Stock of the Company from NYSE American, pursuant to Section 1003(f)(v) of the NYSE American Company Guide due to the low selling price of the Class A Common Stock. The share price went below the NYSE minimum price of $0.10 on August 12, 2025 and was immediately suspended from trading by NYSE. The Company submitted an application to have its common stock traded on the OTC and has on Aug","evidence_source":"SEC 8-K Item 3.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/1812360/000164117225024660/0001641172-25-024660-index.htm","confidence":0.9,"family_label":"Listing & Compliance Notices","details":[{"label":"Exchange","value":"nyse american"},{"label":"Notice","value":"delisting notice"},{"label":"Deficiency","value":"minimum bid price"},{"label":"Rules","value":"1003(f)(v)"}],"fact_type":"exchange_compliance_notice"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}