{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-22-008110","form_type":"8-K","ticker":"MOBQ","cik":"0001084267","company_name":"Mobiquity Technologies, Inc.","filed_at":"2022-11-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:49.556566+00:00","generated_at":"2026-06-21T11:27:33.599258+00:00","sec_items":["3.01","4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Mobiquity restates 2020-2021 financials due to non-cash errors; Nasdaq issues delisting notice for late 10-Q","bullets":["Audit committee determined prior financials for 2020 and 2021 cannot be relied upon due to erroneously recorded non-cash expenses.","2020 net loss overstated by ~$3.287M; restated net loss $11.75M (from $15.03M) and EPS loss $4.63 (from $5.92).","Similar errors in 2021 overstated net loss by ~$1.031M; total equity unchanged for all periods.","Received Nasdaq deficiency notice on Nov 25 for failure to file Q3 2022 10-Q; expects to file by Dec 8, 2022.","Company will file Form 10-K/A No. 2 to correct quarterly and annual periods; prior auditor BF Borgers notified."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-22-008110","json":"https://secwatch.observer/filing/0001683168-22-008110.json","markdown":"https://secwatch.observer/filing/0001683168-22-008110.md","text":"https://secwatch.observer/filing/0001683168-22-008110.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1084267/000168316822008110/0001683168-22-008110-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1084267/000168316822008110/mobiquity_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T11:27:33.599258+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":"0b20c0ce2a152a082ec5879fb646dd4d8acd3b65","claim":"Mobiquity Technologies, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On November 28, 2022, the Audit Committee of Mobiquity Technologies, Inc.’s board of directors determined that its Form 10-K/A filed on May 23, 2022, which included the audited consolidated financial statements for the years ended December 31, 2020 and 2021, could no longer be relied upon","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1084267/000168316822008110/0001683168-22-008110-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}