{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-23-000673","form_type":"8-K","ticker":null,"cik":"0001553264","company_name":"AQUA POWER SYSTEMS INC.","filed_at":"2023-02-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.549135+00:00","generated_at":"2026-06-19T20:15:41.633733+00:00","sec_items":["5.03"],"event_type":"other","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"Aqua Power Systems changes fiscal year end from March 31 to December 31","bullets":["Board approved change effective Feb 9, 2023; new fiscal year end is December 31.","Transition period ending Dec 31, 2022 will be reported via Form 10-KT instead of quarterly 10-Q.","Change does not affect actual financial results, only the timing and form of next report."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-23-000673","json":"https://secwatch.observer/filing/0001683168-23-000673.json","markdown":"https://secwatch.observer/filing/0001683168-23-000673.md","text":"https://secwatch.observer/filing/0001683168-23-000673.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1553264/000168316823000673/0001683168-23-000673-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1553264/000168316823000673/aquapower_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-19T20:15:41.633733+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":"70ebca8ea4b16de59cecba5cb2d4569fabaab769","claim":"AQUA POWER SYSTEMS INC.: Changed fiscal year end from March 31 to December 31 (effective 2023-02-09).","evidence_excerpt":"On February 9, 2023, the Board of Directors of Aqua Power Systems, Inc. approved a change in the Company’s fiscal year end from March 31 to a calendar year end of December 31.","evidence_source":"SEC 8-K Item 5.03/5.05/5.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/1553264/000168316823000673/0001683168-23-000673-index.htm","confidence":0.9,"family_label":"Governance Changes","details":[{"label":"Change","value":"fiscal year change"},{"label":"Effective","value":"2023-02-09"}],"fact_type":"governance_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}