{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-21-013365","form_type":"8-K","ticker":"GFLT","cik":"0001796949","company_name":"GenFlat Holdings, Inc.","filed_at":"2021-12-21T23:59:59+00:00","discovered_at":"2026-05-14T18:04:14.178495+00:00","generated_at":"2026-06-27T23:24:22.764436+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Healthcare Business Resources dismisses Marcum, names BF Borgers as auditor; going concern cited","bullets":["Dismissed Marcum LLP as independent auditor on Dec 15, 2021; Board unanimously approved.","Marcum's prior reports included going concern qualification due to working capital deficit and losses.","No disagreements or reportable events with Marcum during the relevant periods.","Appointed BF Borgers CPA PC as new auditor for Q3 FY2022 and fiscal year ending Feb 28, 2022.","New auditor was not consulted on accounting or audit matters before engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-21-013365","json":"https://secwatch.observer/filing/0001654954-21-013365.json","markdown":"https://secwatch.observer/filing/0001654954-21-013365.md","text":"https://secwatch.observer/filing/0001654954-21-013365.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1796949/000165495421013365/0001654954-21-013365-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1796949/000165495421013365/hbr_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T23:24:22.764436+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"}