{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-22-005068","form_type":"8-K","ticker":"ZIVO","cik":"0001101026","company_name":"Zivo Bioscience, Inc.","filed_at":"2022-04-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:59.743926+00:00","generated_at":"2026-06-26T07:04:45.309133+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Zivo Bioscience restates Q3 2021 financials; delays 2021 10-K filing","bullets":["Error in accounting for License Co-Development Participation Agreements; restates net loss for Q3 2021 from -$1.93M to -$1.58M.","Deferred R&D obligation restated to $1.68M; total current liabilities reduced by $350K.","Concluded internal controls over financial reporting were ineffective; material weakness disclosed.","Company expects to file amended 10-Q and 10-K after restatement; filed NT 10-K on March 31, 2022.","Restatement reduces accumulated deficit by $350K to ~$104.7M as of Sep 30, 2021."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-22-005068","json":"https://secwatch.observer/filing/0001654954-22-005068.json","markdown":"https://secwatch.observer/filing/0001654954-22-005068.md","text":"https://secwatch.observer/filing/0001654954-22-005068.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1101026/000165495422005068/0001654954-22-005068-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1101026/000165495422005068/zivo_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-26T07:04:45.309133+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"}