{"schema_version":"secwatch.filing_event.v1","accession":"0001663577-23-000511","form_type":"8-K","ticker":null,"cik":"0001442999","company_name":"ALTEROLA BIOTECH INC.","filed_at":"2023-10-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.090873+00:00","generated_at":"2026-06-09T18:22:55.579440+00:00","sec_items":["3.02","4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Alterola Biotech converts $2.35M debt to equity; replaces auditor Gries with GreenGrowth CPAs","bullets":["Three holders converted $2.35M of debt into common shares at $0.004/share; issuance exempt under Section 4(2)/Reg D.","Dismissed Gries & Associates after it sold its business; engaged GreenGrowth CPAs as new independent accountant.","No disagreements with former auditor; prior reports contained going-concern qualification and material weaknesses in internal controls.","Debt conversion significantly dilutes existing shareholders; no additional cash proceeds to the company."],"urls":{"canonical":"https://secwatch.observer/filing/0001663577-23-000511","json":"https://secwatch.observer/filing/0001663577-23-000511.json","markdown":"https://secwatch.observer/filing/0001663577-23-000511.md","text":"https://secwatch.observer/filing/0001663577-23-000511.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1442999/000166357723000511/0001663577-23-000511-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1442999/000166357723000511/abti8k101623.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T18:22:55.579440+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":"ba78190ae90e5a8dc7d411a7a8de97397470e4a3","claim":"ALTEROLA BIOTECH INC. engaged GreenGrowth CPAs as its auditor.","evidence_excerpt":"On October 20, 2023, the Company engaged and executed an agreement with GreenGrowth GreenGrowth, as the Company's new independent accountant to replace Gries.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1442999/000166357723000511/0001663577-23-000511-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"GreenGrowth CPAs"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}