{"schema_version":"secwatch.filing_event.v1","accession":"0001829126-25-006425","form_type":"8-K","ticker":"NTHI","cik":"0001979414","company_name":"NEONC TECHNOLOGIES HOLDINGS, INC.","filed_at":"2025-08-18T23:59:59+00:00","discovered_at":"2026-05-14T18:02:45.748948+00:00","generated_at":"2026-05-17T12:08:08.330774+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"NeOnc Technologies restates Q1 2025 financials for overstated share-based compensation","bullets":["Overstated non-cash share-based compensation expense on 1,486,667 RSUs issued Jan 4, 2024, due to incorrect assumption of full vesting by March 31, 2025.","RSUs actually vest over 22 months; only 15 months had vested as of March 31, 2025, resulting in a lower non-cash expense.","Company and audit committee concluded the March 31, 2025 Form 10-Q financial statements should no longer be relied upon.","Restatement will be fully presented in the Form 10-Q for the quarter ended June 30, 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001829126-25-006425","json":"https://secwatch.observer/filing/0001829126-25-006425.json","markdown":"https://secwatch.observer/filing/0001829126-25-006425.md","text":"https://secwatch.observer/filing/0001829126-25-006425.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1979414/000182912625006425/0001829126-25-006425-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1979414/000182912625006425/neonctechnologies_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T12:08:08.330774+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":"c6590358dcdb28fbda9255c08ef2e7e915cf7cd8","claim":"NEONC TECHNOLOGIES HOLDINGS, INC. reported that prior financial statements should not be relied upon.","evidence_excerpt":"Management of the Company, after discussions with and among the Audit Committee of the Board of Directors, concluded that the Company’s unaudited consolidated financial statements as of and for quarter ended March 31, 2025 should no longer be relied upon and should be restated.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1979414/000182912625006425/0001829126-25-006425-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}