{"schema_version":"secwatch.filing_event.v1","accession":"0001663577-22-000022","form_type":"8-K","ticker":"AERA","cik":"0001605331","company_name":"AI Era Corp.","filed_at":"2022-01-12T23:59:59+00:00","discovered_at":"2026-05-14T18:04:07.337625+00:00","generated_at":"2026-06-27T18:38:01.858541+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"AB International Group restates Q2 and Q3 2021 financials; revenue overstated by $1.64M","bullets":["Board determined to restate Q2 and Q3 2021 financials due to revenue recognition error under ASC 606.","Royalty revenue of $697,709 (Q2) and $941,417 (Q3) from ZESTV STUDIOS agreement improperly recorded.","Financial statements in Forms 10-Q for those periods no longer reliable until restated amendments filed.","Restatements will be disclosed in amendments to corresponding quarterly reports as soon as practicable."],"urls":{"canonical":"https://secwatch.observer/filing/0001663577-22-000022","json":"https://secwatch.observer/filing/0001663577-22-000022.json","markdown":"https://secwatch.observer/filing/0001663577-22-000022.md","text":"https://secwatch.observer/filing/0001663577-22-000022.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1605331/000166357722000022/0001663577-22-000022-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1605331/000166357722000022/abqq8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T18:38:01.858541+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"}