{"schema_version":"secwatch.filing_event.v1","accession":"0001765048-26-000002","form_type":"8-K","ticker":"GCGJ","cik":"0001765048","company_name":"GUOCHUN INTERNATIONAL INC.","filed_at":"2026-03-26T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.107477+00:00","generated_at":"2026-05-15T08:52:03.946574+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.45,"calibrated_materiality_score":0.45,"confidence":"high","headline":"Guochun International (GCGJ) restates Sep 2025 financials; $8,250 error in G&A expenses","bullets":["Management determined on March 26, 2026 that Sep 30, 2025 unaudited financials are not reliable.","Error: other general and administrative expenses overstated by $8,250; prepayments understated by same amount.","Company will file Form 10-Q/A for the quarter ended Sep 30, 2025 to correct the error.","Restatement reverses $8,250 in G&A expenses, reducing expenses and increasing prepayments."],"urls":{"canonical":"https://secwatch.observer/filing/0001765048-26-000002","json":"https://secwatch.observer/filing/0001765048-26-000002.json","markdown":"https://secwatch.observer/filing/0001765048-26-000002.md","text":"https://secwatch.observer/filing/0001765048-26-000002.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1765048/000176504826000002/0001765048-26-000002-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1765048/000176504826000002/gcgj_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T08:52:03.946574+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":"d35770b5a5211547d3a2db5130e0483463f4b87e","claim":"GUOCHUN INTERNATIONAL INC. reported that prior financial statements should not be relied upon.","evidence_excerpt":"More specifically, the Company has restated its condensed financial statements as of and for the three and nine months ended September 30, 2025, to reverse the erroneous recording of the other","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1765048/000176504826000002/0001765048-26-000002-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001477932-26-003440","ticker":"GWLL","company_name":"GOLDENWELL BIOTECH, INC.","filed_at":"2026-05-27T00:17:04+00:00","headline":"Goldenwell Biotech to restate three quarterly reports over $9,840 legal fee timing errors","event_type":"other_material","sec_items":["4.02","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-003440","json":"https://secwatch.observer/filing/0001477932-26-003440.json","markdown":"https://secwatch.observer/filing/0001477932-26-003440.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1800373/000147793226003440/0001477932-26-003440-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1800373/000147793226003440/gdwl_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"More specifically, the Company has restated its condensed\nfinancial statements as of and for the three and nine months ended September 30, 2025, to reverse the erroneous recording of the other","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1765048/000176504826000002/0001765048-26-000002-index.htm","comparable_excerpt":"the Company’s independent registered public accounting firm, Michael Gillsepie & Associates, PLLC (“Gillespie & Associates”), notified the Company that the Company did not follow US GAAP because an invoice dated September 23, 2025, from the Company’s legal counsel in the amount of $9,840 to the Company, which covered legal services rendered to the Company between May 21, 2024 and September 23, 2025, should have been recorded in the fiscal quarters when services were performed","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1800373/000147793226003440/0001477932-26-003440-index.htm"}},{"accession":"0001722556-26-000023","ticker":"BGFR","company_name":"BestGofer Inc.","filed_at":"2026-05-19T21:26:44+00:00","headline":"BestGofer restates Q1 FY2026; goodwill impairment of $78,754 increases net loss to $85,755","event_type":"other_material","sec_items":["4.02","2.06"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001722556-26-000023","json":"https://secwatch.observer/filing/0001722556-26-000023.json","markdown":"https://secwatch.observer/filing/0001722556-26-000023.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000023/0001722556-26-000023-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000023/bgof-20260505_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"More specifically, the Company has restated its condensed\nfinancial statements as of and for the three and nine months ended September 30, 2025, to reverse the erroneous recording of the other","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1765048/000176504826000002/0001765048-26-000002-index.htm","comparable_excerpt":"On May 5, 2026, the management of BestGofer, Inc. (the “Company”), in connection with the determination of a material non-cash impairment charge for the goodwill associated with the Company’s wholly-owned subsidiary, Liberty Home Inspection Services LLC (“LHIS”), concluded that the Company’s previously issued unaudited interim financial statements for the three months ended February 28, 2026, as filed with the Securities and Exchange Commission (the “SEC”) on April 22, 2026 in the Company’s Quarterly Report on Form 10-Q (SEC Accession No. 0001722556-26-000016) (the “Original Form 10-Q”), should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000023/0001722556-26-000023-index.htm"}},{"accession":"0001628280-26-028345","ticker":"GRBK","company_name":"Green Brick Partners, Inc.","filed_at":"2026-04-29T23:59:59+00:00","headline":"Green Brick restates 2023-2025 revenue/cost after audit committee finds accounting error","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-028345","json":"https://secwatch.observer/filing/0001628280-26-028345.json","markdown":"https://secwatch.observer/filing/0001628280-26-028345.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1373670/000162828026028345/0001628280-26-028345-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1373670/000162828026028345/grbk-20260429.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"More specifically, the Company has restated its condensed\nfinancial statements as of and for the three and nine months ended September 30, 2025, to reverse the erroneous recording of the other","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1765048/000176504826000002/0001765048-26-000002-index.htm","comparable_excerpt":"On April 27, 2026, the Audit Committee (the “Committee”) of the Board of Directors of Green Brick Partners, Inc. (the “Company”), concluded that residential units revenue in prior periods had been incorrectly reported on a gross basis and excluded closing cost incentives offered to homebuyers, including interest-rate buy-downs, which had previously been included in cost of residential units.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1373670/000162828026028345/0001628280-26-028345-index.htm"}},{"accession":"0001462120-25-000096","ticker":"LOB","company_name":"Live Oak Bancshares, Inc.","filed_at":"2025-11-12T23:59:59+00:00","headline":"Live Oak Bancshares to restate cash flow statements for FY2024 and Q1-Q2 2025; material weakness identified","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001462120-25-000096","json":"https://secwatch.observer/filing/0001462120-25-000096.json","markdown":"https://secwatch.observer/filing/0001462120-25-000096.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1462120/000146212025000096/0001462120-25-000096-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1462120/000146212025000096/lob-20251110.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"More specifically, the Company has restated its condensed\nfinancial statements as of and for the three and nine months ended September 30, 2025, to reverse the erroneous recording of the other","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1765048/000176504826000002/0001765048-26-000002-index.htm","comparable_excerpt":"(the “Company”), in consultation with KPMG LLP (“KPMG”), the Company’s independent registered public accounting firm, concluded that the Company will amend its 2024 Annual Report on Form 10-K (the “FY2024 Form 10-K”) and the Quarterly Reports on Form 10-Q for the quarterly periods ended March 31, 2025 and June 30, 2025, respectively (collectively, the “Q1 and Q2 2025 Form 10-Qs”) to restate the Consolidated Financial Statements for each of the periods included in those filings in order to restate the Statements of Cash Flows and related notes as further described below. The FY 2024 Form 10-K and the Q1 and Q2 2025 Form 10-Qs are collectively referred to herein as the “Prior Filings.” In preparing the Company’s Consolidated Statements of Cash Flows for the quarter ended September 30, 2025, an error was identified in the classification of cash flows between operating and investing activiti","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1462120/000146212025000096/0001462120-25-000096-index.htm"}},{"accession":"0001539497-26-001594","ticker":"RITE","company_name":"MINERALRITE Corp","filed_at":"2026-05-27T20:02:13+00:00","headline":"MineralRite restates financials, cuts asset carrying value from $432M to $246M","event_type":"other_material","sec_items":["4.02","7.01","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material"],"urls":{"canonical":"https://secwatch.observer/filing/0001539497-26-001594","json":"https://secwatch.observer/filing/0001539497-26-001594.json","markdown":"https://secwatch.observer/filing/0001539497-26-001594.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/n4863_x26-8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"More specifically, the Company has restated its condensed\nfinancial statements as of and for the three and nine months ended September 30, 2025, to reverse the erroneous recording of the other","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1765048/000176504826000002/0001765048-26-000002-index.htm","comparable_excerpt":"management determined that certain previously issued financial statements contained in the Company’s previously filed Annual Report on Form 10 for the fiscal year ended December 31, 2025, and Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm"}},{"accession":"0001213900-26-060600","ticker":"NMTC","company_name":"NEUROONE MEDICAL TECHNOLOGIES Corp","filed_at":"2026-05-22T20:30:28+00:00","headline":"NeuroOne restates Q1 FY2026 results due to revenue recognition error; reaffirms FY2026 guidance","event_type":"other_material","sec_items":["4.02","7.01","9.01"],"materiality_score":0.65,"calibrated_materiality_score":0.65,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-060600","json":"https://secwatch.observer/filing/0001213900-26-060600.json","markdown":"https://secwatch.observer/filing/0001213900-26-060600.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1500198/000121390026060600/0001213900-26-060600-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1500198/000121390026060600/ea0291925-8k_neuroone.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"More specifically, the Company has restated its condensed\nfinancial statements as of and for the three and nine months ended September 30, 2025, to reverse the erroneous recording of the other","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1765048/000176504826000002/0001765048-26-000002-index.htm","comparable_excerpt":"On May 21, 2026, the Audit Committee (the “Audit Committee”) of the Board of Directors of NeuroOne Medical Technologies Corporation (the “Company”), after discussion with management, determined that the Company’s previously issued interim financial statements included in the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, filed on May 12, 2026 (the “Previous Filing”), should no longer be relied upon and should be restated because of accounting errors relating to revenue recognition.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1500198/000121390026060600/0001213900-26-060600-index.htm"}},{"accession":"0001213900-26-058477","ticker":"ZONE","company_name":"CleanCore Solutions, Inc.","filed_at":"2026-05-18T20:30:03+00:00","headline":"CleanCore Solutions restates Q3 2026 financials; 70M Dogecoin transfer error","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-058477","json":"https://secwatch.observer/filing/0001213900-26-058477.json","markdown":"https://secwatch.observer/filing/0001213900-26-058477.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1956741/000121390026058477/0001213900-26-058477-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1956741/000121390026058477/ea0291352-8k_cleancore.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"More specifically, the Company has restated its condensed\nfinancial statements as of and for the three and nine months ended September 30, 2025, to reverse the erroneous recording of the other","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1765048/000176504826000002/0001765048-26-000002-index.htm","comparable_excerpt":"concluded that the Company’s previously issued unaudited condensed consolidated financial statements included in the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026, filed with the Securities and Exchange Commission (the “SEC”) on May 11, 2026 (the “Q3 2026 10-Q”), should no longer be relied upon and should be restated.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1956741/000121390026058477/0001213900-26-058477-index.htm"}},{"accession":"0001104659-26-062784","ticker":"CGC","company_name":"Canopy Growth Corp","filed_at":"2026-05-15T21:06:38+00:00","headline":"Canopy Growth restates FY2024-2025 financials due to warrant classification error; Q4/FY2026 results delayed to June 15","event_type":"other_material","sec_items":["4.02","7.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-062784","json":"https://secwatch.observer/filing/0001104659-26-062784.json","markdown":"https://secwatch.observer/filing/0001104659-26-062784.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/0001104659-26-062784-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/tm2614742d1_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"More specifically, the Company has restated its condensed\nfinancial statements as of and for the three and nine months ended September 30, 2025, to reverse the erroneous recording of the other","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1765048/000176504826000002/0001765048-26-000002-index.htm","comparable_excerpt":"the audit committee of the board of directors of the Company (the “Audit Committee”) was made aware of and, after discussion with senior management of the Company, concluded that the Company’s previously issued (i) audited consolidated financial statements for the fiscal year ended March 31, 2024, included in the Company’s Annual Report on Form 10-K for such fiscal year (the “2024 10-K”), (ii) audited consolidated financial statements for the fiscal year ended March 31, 2025, included in the Company’s Annual Report on Form 10-K for such fiscal year (the “2025 10-K”) and (iii) unaudited consolidated financial statements for the quarterly periods ended September 30, 2023, December 31, 2023, June 30, 2024, September 30, 2024, December 31, 2024, June 30, 2025, September 30, 2025, and December 31, 2025, included in the Company’s Quarterly Reports on Form 10-Q for such quarterly periods (collectively, the “Prior Financial Statements”), should no longer be relied upon","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/0001104659-26-062784-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}