{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-22-013000","form_type":"8-K","ticker":"TGCB","cik":"0001815632","company_name":"Tego Cyber, Inc.","filed_at":"2022-09-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:57.170283+00:00","generated_at":"2026-06-23T07:17:59.553849+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Tego Cyber restates Q3 FY2022 results due to stock option accounting error","bullets":["Non-qualified stock options incorrectly expensed; first tranche vests Jan 1, 2023, not March 31, 2022.","Impact: reduction to additional paid-in capital of $386,449, accumulated deficit of $386,499.","Reduction to share-based compensation expense of $386,499 and loss from operations of $386,449.","Amended 10-Q for quarter ended March 31, 2022 to be filed by September 28, 2022.","Prior unaudited financial statements for three and nine months ended March 31, 2022 no longer reliable."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-22-013000","json":"https://secwatch.observer/filing/0001654954-22-013000.json","markdown":"https://secwatch.observer/filing/0001654954-22-013000.md","text":"https://secwatch.observer/filing/0001654954-22-013000.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1815632/000165495422013000/0001654954-22-013000-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1815632/000165495422013000/tgcb_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T07:17:59.553849+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"}