| value |
{"aggregator_url":"https://www.sec.gov {"aggregator_url":"https://www.sec.gov/Archives/edgar/data/1645155/0001493152-26-016894.txt","as_of":"2026-04-16T02:08:52.472606+00:00","canonical_url":"https://www.sec.gov/Archives/edgar/data/1645155/0001493152-26-016894.txt","company":"Webstar Technology Group Inc.","enrichment":{"aggregator_url":"https://www.sec.gov/Archives/edgar/data/1645155/0001493152-26-016894.txt","article_chars":5000,"article_truncated":true,"blocked_reason":null,"candidate_id":"sc_0b9b863ec5cb7137","canonical_host":"sec.gov","canonical_is_aggregator":false,"canonical_url":"https://www.sec.gov/Archives/edgar/data/1645155/0001493152-26-016894.txt","content_type":"text/plain","enriched_at":"2026-04-16T02:15:43.459667+00:00","extraction_method":"trafilatura","fetched_description":"","fetched_title":"","final_url":"https://www.sec.gov/Archives/edgar/data/1645155/0001493152-26-016894.txt","html_truncated":true,"paywall_likely":false,"publisher_domain":"sec.gov","publisher_resolution":"canonical_url","requested_url":"https://www.sec.gov/Archives/edgar/data/1645155/0001493152-26-016894.txt","source_event_id":"evt_425fabd86a8d","source_quality":"high","status_code":200,"version":"signal_enrichment_v2"},"form_type":"10-K","fp":"a348f4e6c0fffb31","kind":"sec_filing","published_at":"20260415","publisher_domain":"sec.gov","signal_understanding":{"analysis_basis":"article","claim_confidence":0.74,"dates_mentioned":["2026-04-15","2026-04-16","December 31, 2025","April 15, 2026"],"entities":[{"asset_class":"equity","name":"Webstar Technology Group, Inc.","relevance":"high","symbol":"WBSR","type":"issuer"},{"asset_class":"other","name":"PCAOB","relevance":"high","symbol":"","type":"regulator"},{"asset_class":"other","name":"Securities and Exchange Commission (SEC)","relevance":"medium","symbol":"","type":"regulator"},{"asset_class":"other","name":"Independent registered public accounting firm (former)","relevance":"medium","symbol":"","type":"auditor"},{"asset_class":"other","name":"Independent registered public accounting firm (successor)","relevance":"medium","symbol":"","type":"auditor"}],"event_type":"earnings","information_gaps":["No financial statement figures, revenue, net income, balance sheet amounts, or segment information are included in the provided cleaned text excerpt.","The filing\u2019s exact fiscal year/transition period fields are not fully shown beyond the explanatory note referencing the fiscal year ended December 31, 2025.","The excerpt contains placeholders/blank fields (e.g., market value of common equity, number of shares outstanding, par value) that are not populated in the provided text, so those numeric details cannot be extracted.","The excerpt does not specify the specific accounting principles or audit procedures that were disputed beyond general categories (accounting principles, presentation, audit procedures)."],"key_facts":["The company filed a Form 10-K for the fiscal year ended December 31, 2025.","The explanatory note states that, as of the date of the Annual Report on Form 10-K, the PCAOB audit of the consolidated financial statements for the fiscal year ended December 31, 2025 has not been completed.","The previously engaged independent registered public accounting firm did not complete its audit procedures and has not issued an audit report or opinion on the consolidated financial statements included in the filing.","The company engaged a successor independent registered public accounting firm to complete the audit for the fiscal year ended December 31, 2025.","Upon completion of the audit, the company intends to file an amendment to this Annual Report on Form 10-K (Form 10-K/A) including audited financial statements and the report of its independent registered public accounting firm.","The filing states the former independent registered public accounting firm has not expressed an opinion on the company\u2019s financial statements for the fiscal year ended December 31, 2025.","The filing states there were discussions and differences in interpretation regarding the application of certain accounting principles, financial statement presentation, and audit procedures during the period of engagement, and these matters were not resolved to the satisfaction of the former auditor prior to discontinuation of the engagement."],"numeric_claims":[],"primary_claim":"As of the filing date, the PCAOB audit of Webstar Technology Group, Inc.\u2019s consolidated financial statements for the fiscal year ended December 31, 2025 has not been completed, and the company plans to file a 10-K/A with audited financial statements and the auditor\u2019s report.","relevance_score":0.78,"sentiment":"mixed","source_quality":"high","summary":"Webstar Technology Group, Inc. filed a Form 10-K for the fiscal year ended December 31, 2025. The filing states the PCAOB audit has not been completed and that the company intends to amend the 10-K (10-K/A) to include audited financial statements and the independent auditor\u2019s report.","topics":["SEC filing","Form 10-K","audit status","PCAOB audit not completed","10-K/A amendment","auditor engagement status","internal control over financial reporting (SOX 404)"]},"source":"sec_edgar","source_domain":"sec.gov","summary":"Form 10-K \u00b7 Webstar Technology Group Inc. \u00b7 Filed 20260415","ticker":"WBSR","tickers":["WBSR"],"title":"WBSR filed 10-K","url":"https://www.sec.gov/Archives/edgar/data/1645155/0001493152-26-016894.txt"}... |