Form 8-K
8-K — CleanCore Solutions, Inc.
Accession: 0001213900-26-058477
Filed: 2026-05-18
Period: 2026-05-18
CIK: 0001956741
SIC: 2842 (SPECIALTY CLEANING, POLISHING AND SANITATION PREPARATIONS)
Item: Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review
Documents
8-K — ea0291352-8k_cleancore.htm (Primary)
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8-K — CURRENT REPORT
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 OR 15(d) of The Securities
Exchange Act of 1934
Date of Report (Date of earliest event reported):
May 18, 2026
CLEANCORE SOLUTIONS, INC.
(Exact name of registrant as specified in its charter)
Nevada
001-42033
88-4042082
(State or other jurisdiction
of incorporation)
(Commission File Number)
(IRS Employer
Identification No.)
5920 S. 118th Circle, Omaha, NE
68137
(Address of principal executive offices)
(Zip Code)
(877) 860-3030
(Registrant’s telephone number, including area code)
(Former name or former address, if changed since last report)
Check the appropriate box below if the Form 8-K
filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
☐
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
☐
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
☐
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
☐
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Securities registered pursuant to Section 12(b) of the Act:
Title of each class
Trading Symbol(s)
Name of each exchange on which registered
Class B Common Stock, par value $0.0001 per share
ZONE
NYSE American LLC
Indicate by check mark whether the registrant
is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 or Rule 12b-2 of the Securities Exchange Act of 1934.
Emerging Growth Company ☒
If an emerging growth company, indicate by check
mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Item 4.02.
Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.
On May 18, 2026, the Audit Committee of the Board
of Directors (the “Audit Committee”) of CleanCore Solutions, Inc. (the “Company”), after discussion with management,
and after consultation with the Company’s independent registered public accounting firm, TAAD, LLP (“TAAD”), concluded
that the Company’s previously issued unaudited condensed consolidated financial statements included in the Company’s Quarterly
Report on Form 10-Q for the fiscal quarter ended March 31, 2026, filed with the Securities and Exchange Commission (the “SEC”)
on May 11, 2026 (the “Q3 2026 10-Q”), should no longer be relied upon and should be restated.
The determination results from the Company’s
identification of an error related to the Company’s cancellation of an asset management agreement, which resulted in the non-cash
transfer of 70,000,000 Dogecoins, not having been recorded in the Company’s accounting system, and not having been verified against
an independent source during reconciling. As a result, the Company’s digital assets were overstated, while net loss and general
and administrative expenses were understated.
Management has evaluated the effect of the error
and restatement on the Company’s disclosure controls and procedures and internal control over financial reporting and has concluded
that a material weakness existed in internal control over financial reporting as of March 31, 2026, related to the Company’s Digital
Asset Reconciliation Control. Specifically, the control failed to identify a discrepancy between the internal asset holding worksheet
and the actual assets held in corporate wallets because the reconciliation was performed against a static sub-ledger rather than being
verified against independent source data. Management is implementing remedial measures, including: (i) updating the Digital Asset Reconciliation
Control to ensure that reconciliations check recorded balances against actual custodial statements with time-stamped proof of wallet balances;
(ii) amending the month-end close checklist to require formal sign-off certifying that all asset-bearing contract terminations have been
disclosed to Accounting; and (iii) implementing a secondary review for any transfer of digital assets exceeding $100,000 to ensure immediate
derecognition in the general ledger.
The Company intends to file an amendment to the
Q3 2026 10-Q (a “Form 10-Q/A”) to include restated unaudited condensed consolidated financial statements and related disclosures
for the quarter ended March 31, 2026.
As required by Item 4.02 of Form 8-K, the Company’s
management and the Audit Committee have discussed the matters disclosed in this Current Report with TAAD, the Company’s independent
registered public accounting firm.
Cautionary Note Regarding Forward-Looking Statements
This Current Report on Form 8-K contains forward-looking
statements within the meaning of the Private Securities Litigation Reform Act of 1995, including statements regarding the expected impact
of the error and restatement; the timing, form, and scope of any amended or future SEC filings; the expected conclusions regarding disclosure
controls and procedures and internal control over financial reporting; and the Company’s remediation plans. These forward-looking
statements are based on current expectations and assumptions and are subject to risks and uncertainties, including the discovery of additional
information during the preparation of the restated financial statements or in connection with review procedures by the Company’s
independent registered public accounting firm, as well as the risk factors described in the Company’s SEC filings. Actual results
may differ materially from those indicated by these forward-looking statements. The Company undertakes no obligation to update any forward-looking
statements to reflect events or circumstances after the date of this report, except as required by law.
1
SIGNATURES
Pursuant to the requirements
of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto
duly authorized.
Date: May 18, 2026
CLEANCORE SOLUTIONS, INC.
/s/ Tyler Hassen
Name:
Tyler Hassen
Title:
Chief Executive Officer
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