SPECIFICITY, INC. 8-K

What Happened

• On May 15, 2026, Specificity, Inc. (SPTY) discovered errors in its Annual Report on Form 10‑K for the year ended December 31, 2025. The company says the errors resulted from not obtaining and reviewing certain bank and credit card statements for accounts opened in mid‑December 2025.
• Because of the discovery, the company delayed filing its Quarterly Report on Form 10‑Q for the quarter ended March 31, 2026 and filed a Form 12b‑25 notifying the SEC and shareholders of the late filing. Specificity is preparing an amended Form 10‑K/A for 2025 and completing the Q1 2026 Form 10‑Q, which it intends to file as soon as practical.
• Preliminary corrections (subject to review by the company’s independent registered public accounting firm, CM3 Advisory) indicate: understatement of expenses of $83,422; understatement of revenues of $2,500; understatement of liabilities of $121,122; overstatement of additional paid‑in capital of $40,000; and understatement of cash of $202.

Key Details

• Date error identified: May 15, 2026; SEC 8‑K filed May 26, 2026.
• Affected period: isolated to mid‑December 2025 when new accounts were opened.
• Filings delayed/being amended: Form 10‑Q for quarter ended March 31, 2026 (Form 12b‑25 filed) and Form 10‑K/A for year ended December 31, 2025.
• Auditor involvement: Board and senior management discussed the matter with independent registered public accounting firm CM3 Advisory; amounts are preliminary pending their review.

Why It Matters

• Investors should expect amended financial statements from Specificity that correct the listed misstatements; the company characterizes the error as isolated to mid‑December 2025 and believes it does not affect operating results for prior 2025 quarterly periods.
• The dollar adjustments are relatively modest but affect multiple balance sheet and income statement line items (expenses, revenue, liabilities, paid‑in capital, cash). The final impact will be clarified once CM3 Advisory completes its review and the company files the 10‑K/A and the delayed 10‑Q.
• Watch for the amended filings for confirmed figures and any auditor commentary; delays in SEC filings can affect investor access to current financial information.