{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-26-005614","form_type":"8-K","ticker":"GRPS","cik":"0001990446","company_name":"Trans American Aquaculture, Inc","filed_at":"2026-07-17T20:01:34+00:00","discovered_at":"2026-07-17T20:03:01.524946+00:00","generated_at":"2026-07-17T20:03:10.302490+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Trans American Aquaculture restates FY2024 financials; cites misclassification and internal control weaknesses","bullets":["Restating FY2024 10-K due to material errors in current-liability classifications, notes payable, accrued interest, and accumulated depreciation.","Also correcting accounting for Dec 2024 deed in lieu of foreclosure by Kings Aqua Farm and broodstock inventory write-down.","Material weaknesses in internal controls: no functioning audit committee, insufficient documentation and corporate governance.","Company will file amended 10-K/A; disclosure controls and procedures deemed ineffective as of Dec 31, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-26-005614","json":"https://secwatch.observer/filing/0001683168-26-005614.json","markdown":"https://secwatch.observer/filing/0001683168-26-005614.md","text":"https://secwatch.observer/filing/0001683168-26-005614.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1990446/000168316826005614/0001683168-26-005614-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1990446/000168316826005614/transaqua_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-17T20:03:10.302490+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"}