{"schema_version":"secwatch.filing_event.v1","accession":"0001662991-26-000014","form_type":"8-K","ticker":"SEZL","cik":"0001662991","company_name":"Sezzle Inc.","filed_at":"2026-02-25T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.804209+00:00","generated_at":"2026-05-16T00:21:03.692004+00:00","sec_items":["2.02","4.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Sezzle reports Q4 2025 GMV $1.2B, net income $1.21/share; restates prior cash flow statements","bullets":["Q4 GMV record $1.2B (+35.3% YoY); revenue $129.9M (+32.2% YoY).","FY2025 revenue $450.3M (+66.1% YoY); net income $133.1M (+69.5% YoY); adj. net income $128.4M (+96.6% YoY).","FY2026 guidance: adj. EPS $4.70 (up from $4.35), rev growth 25-30%, adj. net income $170M.","Monthly On-Demand/Subscribers hit record 918,000; app sessions +51% YoY.","Non-reliance on prior cash flow stmts due to misclassification of note receivable purchases/repayments; no impact on income or B/S."],"urls":{"canonical":"https://secwatch.observer/filing/0001662991-26-000014","json":"https://secwatch.observer/filing/0001662991-26-000014.json","markdown":"https://secwatch.observer/filing/0001662991-26-000014.md","text":"https://secwatch.observer/filing/0001662991-26-000014.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1662991/000166299126000014/0001662991-26-000014-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1662991/000166299126000014/sezl-20260219.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T00:21:03.692004+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":"b49cdb739f8968b08be7ae2b1edb50ba430313a2","claim":"Sezzle Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On February 19, 2026, management, after discussion with the Company’s independent registered public accounting firm, Baker Tilly US, LLP, and the Audit Committee of the Company’s Board of Directors, determined that the Restated Consolidated Statements of Cash Flows should no longer be relied upon","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1662991/000166299126000014/0001662991-26-000014-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001493152-26-016556","ticker":"ARAI","company_name":"Arrive AI Inc.","filed_at":"2026-04-14T23:59:59+00:00","headline":"Arrive AI restates Q2/Q3 2025 on convertible note derivative error; appoints T-Mobile exec to board","event_type":"earnings","sec_items":["4.02","5.02","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02, 9.01","same event type: earnings","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-016556","json":"https://secwatch.observer/filing/0001493152-26-016556.json","markdown":"https://secwatch.observer/filing/0001493152-26-016556.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1818274/000149315226016556/0001493152-26-016556-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1818274/000149315226016556/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 19, 2026, management, after discussion with the Company’s independent registered public accounting firm, Baker Tilly US, LLP, and the Audit Committee of the Company’s Board of Directors, determined that the Restated Consolidated Statements of Cash Flows should no longer be relied upon","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1662991/000166299126000014/0001662991-26-000014-index.htm","comparable_excerpt":"the Company has determined, and under the advisement of its auditors, that the Company’s previously issued financial statements, contained within its Quarterly Reports on Form 10-Q for the quarters ended September 30, 2025 and June 30, 2025 should no longer be relied upon due to errors in such financial statements.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1818274/000149315226016556/0001493152-26-016556-index.htm"}},{"accession":"0001499275-26-000014","ticker":"GROO","company_name":"GROOVY COMPANY, INC.","filed_at":"2026-05-28T19:28:28+00:00","headline":"Groovy dismisses auditor after SEC suspension, reduces authorized common 99.5%, two officers depart","event_type":"regulatory","sec_items":["4.01","4.02","5.03","5.02","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02, 9.01","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001499275-26-000014","json":"https://secwatch.observer/filing/0001499275-26-000014.json","markdown":"https://secwatch.observer/filing/0001499275-26-000014.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000014/0001499275-26-000014-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000014/groo-20250813_8ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 19, 2026, management, after discussion with the Company’s independent registered public accounting firm, Baker Tilly US, LLP, and the Audit Committee of the Company’s Board of Directors, determined that the Restated Consolidated Statements of Cash Flows should no longer be relied upon","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1662991/000166299126000014/0001662991-26-000014-index.htm","comparable_excerpt":"On August 13, 2025, the Board of Directors of Groovy Company, Inc. (the “Company” or the “Registrant”), acting in its capacity as the body charged with the audit oversight function in the absence of a separately designated audit committee, dismissed Olayinka Oyebola & Co. (Chartered Accountants), Public Company Accounting Oversight Board (“PCAOB”) Firm ID No. 5968 (the “Former Accountant”), as the Company’s independent registered public accounting firm, effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000014/0001499275-26-000014-index.htm"}},{"accession":"0001539497-26-001594","ticker":"RITE","company_name":"MINERALRITE Corp","filed_at":"2026-05-27T20:02:13+00:00","headline":"MineralRite restates financials, cuts asset carrying value from $432M to $246M","event_type":"other_material","sec_items":["4.02","7.01","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02, 9.01","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001539497-26-001594","json":"https://secwatch.observer/filing/0001539497-26-001594.json","markdown":"https://secwatch.observer/filing/0001539497-26-001594.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/n4863_x26-8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 19, 2026, management, after discussion with the Company’s independent registered public accounting firm, Baker Tilly US, LLP, and the Audit Committee of the Company’s Board of Directors, determined that the Restated Consolidated Statements of Cash Flows should no longer be relied upon","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1662991/000166299126000014/0001662991-26-000014-index.htm","comparable_excerpt":"management determined that certain previously issued financial statements contained in the Company’s previously filed Annual Report on Form 10 for the fiscal year ended December 31, 2025, and Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm"}},{"accession":"0001104659-26-062784","ticker":"CGC","company_name":"Canopy Growth Corp","filed_at":"2026-05-15T21:06:38+00:00","headline":"Canopy Growth restates FY2024-2025 financials due to warrant classification error; Q4/FY2026 results delayed to June 15","event_type":"other_material","sec_items":["4.02","7.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02, 9.01","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-062784","json":"https://secwatch.observer/filing/0001104659-26-062784.json","markdown":"https://secwatch.observer/filing/0001104659-26-062784.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/0001104659-26-062784-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/tm2614742d1_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 19, 2026, management, after discussion with the Company’s independent registered public accounting firm, Baker Tilly US, LLP, and the Audit Committee of the Company’s Board of Directors, determined that the Restated Consolidated Statements of Cash Flows should no longer be relied upon","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1662991/000166299126000014/0001662991-26-000014-index.htm","comparable_excerpt":"the audit committee of the board of directors of the Company (the “Audit Committee”) was made aware of and, after discussion with senior management of the Company, concluded that the Company’s previously issued (i) audited consolidated financial statements for the fiscal year ended March 31, 2024, included in the Company’s Annual Report on Form 10-K for such fiscal year (the “2024 10-K”), (ii) audited consolidated financial statements for the fiscal year ended March 31, 2025, included in the Company’s Annual Report on Form 10-K for such fiscal year (the “2025 10-K”) and (iii) unaudited consolidated financial statements for the quarterly periods ended September 30, 2023, December 31, 2023, June 30, 2024, September 30, 2024, December 31, 2024, June 30, 2025, September 30, 2025, and December 31, 2025, included in the Company’s Quarterly Reports on Form 10-Q for such quarterly periods (collectively, the “Prior Financial Statements”), should no longer be relied upon","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/0001104659-26-062784-index.htm"}},{"accession":"0001499275-26-000007","ticker":"GROO","company_name":"GROOVY COMPANY, INC.","filed_at":"2026-05-13T18:31:07+00:00","headline":"Groovy Company CEO Abajian exits May 1; accountant dismissed after SEC suspension; authorized common cut to 100M shares","event_type":"other_material","sec_items":["4.01","4.02","5.03","5.02","8.01","9.01"],"materiality_score":0.95,"calibrated_materiality_score":0.95,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02, 9.01","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001499275-26-000007","json":"https://secwatch.observer/filing/0001499275-26-000007.json","markdown":"https://secwatch.observer/filing/0001499275-26-000007.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/groo-20250813_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 19, 2026, management, after discussion with the Company’s independent registered public accounting firm, Baker Tilly US, LLP, and the Audit Committee of the Company’s Board of Directors, determined that the Restated Consolidated Statements of Cash Flows should no longer be relied upon","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1662991/000166299126000014/0001662991-26-000014-index.htm","comparable_excerpt":"(a) Dismissal of Previous Independent Registered Public Accounting Firm. On August 13, 2025, the Board of Directors of Groovy Company, Inc.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm"}},{"accession":"0001493152-26-021330","ticker":"CHRN","company_name":"EKSO BIONICS HOLDINGS, INC.","filed_at":"2026-05-05T23:59:59+00:00","headline":"Ekso Bionics completes reverse merger with Applied Digital subsidiary; renames to ChronoScale Corp.","event_type":"m_and_a","sec_items":["1.01","2.01","2.02","3.02","3.03","4.01","5.01","5.02","5.03","9.01"],"materiality_score":0.95,"calibrated_materiality_score":0.95,"match_reasons":["same fact type: auditor_change","same SEC item: 2.02, 9.01","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-021330","json":"https://secwatch.observer/filing/0001493152-26-021330.json","markdown":"https://secwatch.observer/filing/0001493152-26-021330.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1549084/000149315226021330/0001493152-26-021330-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1549084/000149315226021330/form8-ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 19, 2026, management, after discussion with the Company’s independent registered public accounting firm, Baker Tilly US, LLP, and the Audit Committee of the Company’s Board of Directors, determined that the Restated Consolidated Statements of Cash Flows should no longer be relied upon","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1662991/000166299126000014/0001662991-26-000014-index.htm","comparable_excerpt":"On May 5, 2026, the audit committee of the Board approved (i) the termination of the engagement of WithumSmith+Brown, PC","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1549084/000149315226021330/0001493152-26-021330-index.htm"}},{"accession":"0001493152-26-025432","ticker":"WAST","company_name":"WASTE ENERGY CORP.","filed_at":"2026-05-27T20:33:41+00:00","headline":"Waste Energy Corp. files 8-K/A: auditor Integrität resigned amid disagreement over AZ litigation legal confirmations","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: auditor_change","same SEC item: 9.01","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-025432","json":"https://secwatch.observer/filing/0001493152-26-025432.json","markdown":"https://secwatch.observer/filing/0001493152-26-025432.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/form8-ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 19, 2026, management, after discussion with the Company’s independent registered public accounting firm, Baker Tilly US, LLP, and the Audit Committee of the Company’s Board of Directors, determined that the Restated Consolidated Statements of Cash Flows should no longer be relied upon","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1662991/000166299126000014/0001662991-26-000014-index.htm","comparable_excerpt":"ments contained in Integrität’s correspondence. Except as expressly\nset forth herein, this Amendment does not amend, update, or change any other items or disclosures contained in the Original Report.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm"}},{"accession":"0001628280-26-037912","ticker":"OCTV","company_name":"Octave Intelligence plc","filed_at":"2026-05-26T10:02:50+00:00","headline":"Octave Intelligence completes spin-off from Hexagon; draws $625M credit facility, changes auditor","event_type":"other_material","sec_items":["1.01","2.03","4.01","5.02","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 9.01","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-037912","json":"https://secwatch.observer/filing/0001628280-26-037912.json","markdown":"https://secwatch.observer/filing/0001628280-26-037912.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/octaveintelligenceplcclosi.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 19, 2026, management, after discussion with the Company’s independent registered public accounting firm, Baker Tilly US, LLP, and the Audit Committee of the Company’s Board of Directors, determined that the Restated Consolidated Statements of Cash Flows should no longer be relied upon","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1662991/000166299126000014/0001662991-26-000014-index.htm","comparable_excerpt":"On May 20, 2026, the Audit Committee of the Board of Directors of the Company (i) dismissed PricewaterhouseCoopers AB (“PwC Sweden”) as the Company’s independent registered public accounting firm (the “Dismissal”) and (ii) appointed PricewaterhouseCoopers LLP, United States (“PwC US”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026 (the “Appointment”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}