{"schema_version":"secwatch.filing_event.v1","accession":"0001763925-22-000008","form_type":"8-K","ticker":"CJAX","cik":"0001763925","company_name":"CoJax Oil & Gas Corp","filed_at":"2022-05-12T23:59:59+00:00","discovered_at":"2026-05-14T18:04:02.218599+00:00","generated_at":"2026-06-25T18:58:15.035583+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"CoJax Oil & Gas restates financials; acquisition misaccounted, properties value cut from $10M to $2.7M","bullets":["Board determined 2020 annual and Q1-Q3 2021 financials should no longer be relied upon due to acquisition accounting error.","Acquisition of Barrister Energy incorrectly treated as business combination; should be 'under common control' per ASC 805-50-30.","Carrying value of oil & gas properties to decrease from $10M to $2.7M; stockholders' equity reduced by same amount, no effect on net loss.","Company to file amended 2020 annual report, Q1-Q3 2021 reports, and 2021 annual report; timeline not yet known."],"urls":{"canonical":"https://secwatch.observer/filing/0001763925-22-000008","json":"https://secwatch.observer/filing/0001763925-22-000008.json","markdown":"https://secwatch.observer/filing/0001763925-22-000008.md","text":"https://secwatch.observer/filing/0001763925-22-000008.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1763925/000176392522000008/0001763925-22-000008-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1763925/000176392522000008/cojax8k_nonreliance_5-12-22.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-25T18:58:15.035583+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"}