{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-24-001247","form_type":"8-K","ticker":"GFLT","cik":"0001796949","company_name":"GenFlat Holdings, Inc.","filed_at":"2024-02-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.564307+00:00","generated_at":"2026-06-06T10:01:37.889068+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Healthcare Business Resources dismisses auditor BF Borgers, appoints M&K CPAS as new auditor","bullets":["BF Borgers' reports for FY2023 and FY2022 included a going-concern qualification citing recurring losses and negative cash flows.","No disagreements or reportable events occurred between the company and BF Borgers during the relevant periods.","The Board unanimously approved both the dismissal of BF Borgers and the appointment of M&K CPAS, effective for Q2 FY2024 and FY2024.","BF Borgers provided a letter (Exhibit 16.1) agreeing with the disclosures in this filing."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-24-001247","json":"https://secwatch.observer/filing/0001654954-24-001247.json","markdown":"https://secwatch.observer/filing/0001654954-24-001247.md","text":"https://secwatch.observer/filing/0001654954-24-001247.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1796949/000165495424001247/0001654954-24-001247-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1796949/000165495424001247/hbr_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T10:01:37.889068+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":"203373f7447ce54dfd529807d1c03d4030f3413d","claim":"GenFlat Holdings, Inc. dismissed B F Borgers CPA PC as its auditor.","evidence_excerpt":"On January 29, 2024, Healthcare Business Resources Inc. (the \"Company\") dismissed B F Borgers CPA PC (\"BF Borgers\") as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1796949/000165495424001247/0001654954-24-001247-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"B F Borgers CPA PC"},{"label":"Successor","value":"M&K CPAS, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"e7d84257751e91071e6ad4ef130447ad2ca713fa","claim":"GenFlat Holdings, Inc. engaged M&K CPAS, PLLC as its auditor.","evidence_excerpt":"On January 29, 2024, the Company appointed M&K CPAS, PLLC (\"M&K\") as its new independent registered public accounting firm commencing for its quarter ending December 31, 2023, and its fiscal year ending June 30, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1796949/000165495424001247/0001654954-24-001247-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"M&K CPAS, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}