{"schema_version":"secwatch.filing_event.v1","accession":"0001903596-26-000365","form_type":"8-K","ticker":"GSTX","cik":"0001497649","company_name":"Graphene & Solar Technologies Ltd","filed_at":"2026-09-25T12:35:28+00:00","discovered_at":"2026-09-25T12:40:01.560866+00:00","generated_at":"2026-10-12T13:19:27.789269+00:00","sec_items":["8.01","9.01"],"event_type":"regulatory","sentiment":"positive","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"GSTX unit QSM USA wins CAEATFA sales-tax exclusion of up to $15M tied to $176.5M California property","bullets":["CAEATFA approved a California Sales and Use Tax Exclusion of up to $14,999,831 for GSTX subsidiary QSM USA, covering up to $176,468,600 in qualified property.","Approval follows QSM USA's previously announced $45 million California Competes Tax Credit, which is subject to investment and employment milestones.","Benefit requires execution of a Regulatory Agreement and continued program compliance; actual amount realized depends on qualified property ultimately purchased.","QSM USA is developing a Southern California silicon wafer plant inside an existing industrial building, targeting 10 GW annual capacity and initial production by mid-2027.","CEO Jason May said the incentive improves capital efficiency of planned US silicon wafer operations; QSM USA CEO Paul Saffron thanked CAEATFA and state offices."],"urls":{"canonical":"https://secwatch.observer/filing/0001903596-26-000365","json":"https://secwatch.observer/filing/0001903596-26-000365.json","markdown":"https://secwatch.observer/filing/0001903596-26-000365.md","text":"https://secwatch.observer/filing/0001903596-26-000365.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1497649/000190359626000365/0001903596-26-000365-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1497649/000190359626000365/gstx_8k.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-12T13:19:27.789269+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"}