---
schema_version: "secwatch.filing_event.v1"
accession: "0001683168-26-005550"
form_type: "8-K"
ticker: "HWNI"
cik: "0001413891"
company_name: "HIGH WIRE NETWORKS, INC."
filed_at: "2026-07-15T19:53:44+00:00"
generated_at: "2026-07-15T19:55:09.334961+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# High Wire Networks restates Q1-Q3 2025 financials; $1.38M debt settlement loss omitted

## Summary
- Errors in accounting for loan defaults caused understatement of current loans payable and non-operating loss of $1,376,890.
- Affected filings: 10-Qs for March 31, June 30, and September 30, 2025; all should no longer be relied upon.
- Material weakness in internal control over financial reporting related to monitoring debt obligations and compliance.
- Remediation includes enhanced monitoring of debt agreements, strengthened review procedures, and increased senior management oversight.
- Company plans to file amended 10-Q/As for each affected period as soon as practicable.

## SEC filing metadata
- accession: 0001683168-26-005550
- form_type: 8-K
- ticker: HWNI
- cik: 0001413891
- company_name: HIGH WIRE NETWORKS, INC.
- filed_at: 2026-07-15T19:53:44+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1413891/000168316826005550/0001683168-26-005550-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1413891/000168316826005550/highwire_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001683168-26-005550
- JSON: https://secwatch.observer/filing/0001683168-26-005550.json
- Plain text: https://secwatch.observer/filing/0001683168-26-005550.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.