{"schema_version":"secwatch.filing_event.v1","accession":"0001829126-25-006524","form_type":"8-K/A","ticker":"NTHI","cik":"0001979414","company_name":"NEONC TECHNOLOGIES HOLDINGS, INC.","filed_at":"2025-08-20T23:59:59+00:00","discovered_at":"2026-05-14T18:02:45.747520+00:00","generated_at":"2026-05-17T11:14:19.166736+00:00","sec_items":["4.02"],"event_type":"other","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"NeOnc Technologies restates Q1 2025 financials due to RSU compensation error","bullets":["Overstated non-cash share-based compensation on 1,486,667 RSUs issued Jan 4, 2024; assumed full vesting by Mar 31, 2025.","Actual vesting over 22 months; only 15 months vested as of Mar 31, 2025, requiring restatement.","Discovered Aug 13, 2025; management and audit committee concluded March 31, 2025 10-Q no longer reliable.","Restated figures included in the Company's June 30, 2025 10-Q filing."],"urls":{"canonical":"https://secwatch.observer/filing/0001829126-25-006524","json":"https://secwatch.observer/filing/0001829126-25-006524.json","markdown":"https://secwatch.observer/filing/0001829126-25-006524.md","text":"https://secwatch.observer/filing/0001829126-25-006524.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1979414/000182912625006524/0001829126-25-006524-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1979414/000182912625006524/neonctechnologies_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T11:14:19.166736+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":"17de25fb8dfd7a4e3e62fcbb88b6870834962eab","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 and its independent auditors, 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/1979414/000182912625006524/0001829126-25-006524-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"}