{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-22-000075","form_type":"8-K","ticker":"CDIX","cik":"0000811222","company_name":"Cardiff Lexington Corp","filed_at":"2022-01-05T23:59:59+00:00","discovered_at":"2026-05-14T18:04:09.857508+00:00","generated_at":"2026-06-27T20:47:35.201751+00:00","sec_items":["1.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Cardiff Lexington sells Key Tax subsidiary to management for $2.6M via stock swap","bullets":["Sale of JM Enterprises1 (dba Key Tax) to managers Kelly Gibson and Ron Clere via exchange of Preferred \"G\" shares valued at $2,601,952.","Employees resign effective Dec 31, 2021; company retains access to 2021 financials for SEC filings.","Buyers agree to 3-year non-solicitation and confidentiality covenants; both parties release all claims.","Preferred \"G\" shares have par $0.001 and stated value $4.00 per share; deal structured as tax-free exchange under IRC Section 368(a)(1)(B)."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-22-000075","json":"https://secwatch.observer/filing/0001683168-22-000075.json","markdown":"https://secwatch.observer/filing/0001683168-22-000075.md","text":"https://secwatch.observer/filing/0001683168-22-000075.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/811222/000168316822000075/0001683168-22-000075-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/811222/000168316822000075/cardiff_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T20:47:35.201751+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"}