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GUOCHUN INTERNATIONAL INC. - Non-Reliance on Previously Issued Financial Statements

Favicon for changeflow.com EDGAR: Financial Restatements (8-K 4.02)
Published March 26th, 2026
Detected March 26th, 2026
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Summary

GUOCHUN INTERNATIONAL INC. has announced that its previously issued unaudited condensed financial statements for the period ended September 30, 2025, are no longer reliable. The company determined that an error in recording other general and administrative expenses necessitates a restatement.

What changed

GUOCHUN INTERNATIONAL INC. has filed a Form 8-K to announce that its management has determined that previously issued unaudited condensed financial statements for the period ended September 30, 2025, are not reliable. The error involved the erroneous recording of other general and administrative expenses, resulting in an $8,250 decrease in expenses and a corresponding $8,250 increase in prepayments. The company intends to file an amendment to its Form 10-Q to correct these financial statements.

This filing requires the company to correct its financial reporting and will likely lead to increased scrutiny from investors and auditors. Compliance officers should ensure that internal controls over financial reporting are reviewed and strengthened to prevent similar errors. The company is subject to potential further SEC review and may need to provide additional disclosures or explanations regarding the restatement.

What to do next

  1. Review internal controls over financial reporting
  2. Prepare and file Form 10-Q/A to restate financial statements
  3. Assess impact of restatement on financial disclosures and investor communications

Source document (simplified)


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): March
26, 2026

GUOCHUN INTERNATIONAL INC.

(Exact name of registrant as specified in its charter)

| Nevada | | 333-229830 | | 32-0575017 |
| (State or other jurisdiction of

incorporation or organization) | | (Commission

File Number) | | (I.R.S. Employer

Identification Number) |

66 West Flagler Street, Suite 900-#3040, Miami, FL, 33130

(Address of principal executive offices, including
zip code)

Registrant’s phone number, including area code (+ 125) 12629446

Check the appropriate box below if the Form 8-K filing
is intended to simultaneously satisfy the filing obligation to 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: None


Securities registered pursuant to Section 12(g) of
the Act:


| Title of each class | | Trading Symbol(s) | | Name of each exchange on which registered |
| Common stock, $.0001 par value | | GCGJ | | OTC Markets |


Indicate by check mark whether the registrant is an
emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b–2 of the
Securities Exchange Act of 1934 (§ 240.12b–2 of this chapter).

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 March 26, 2026, the Company’s management
determined that disclosure was necessary and that action should be taken to preclude any further reliance on the Company’s previously
issued unaudited condensed financial statements for the period ended September 30, 2025. These financial statements were included in the
Company’s Quarterly Report on Form 10-Q (the “Form 10-Q”) filed with the Securities and Exchange Commission (the “SEC”)
on November 3, 2025, and the determination was made to correct an erroneously recorded amount in other general and administrative expenses.

More specifically, the Company has restated its condensed
financial statements as of and for the three and nine months ended September 30, 2025, to reverse the erroneous recording of the other
general and administrative expenses. The cumulative effect of correcting this error was a decrease in other general and administrative
expenses of $8,250, with a corresponding increase in prepayments of $8,250.

The Company has made a preliminary determination of
the effects of the aforementioned adjustments. These preliminary results are subject to change prior to the filing of an amendment to
the Form 10-Q (Form 10-Q/A) for the quarterly period ended September 30, 2025 with the SEC.


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.

Dated: March 26, 2026

| | GUOCHUN INTERNATIONAL INC. | |
| | | |
| | By: | /s/ Zhou Xuan |
| | Name: | Zhou Xuan |
| | Title: | Chief Executive Officer |

CFR references

17 CFR 240.13d-2(b) 17 CFR 240.15d-1

Named provisions

ITEM 4.02 NON-RELIANCE ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS OR A RELATED AUDIT REPORT OR COMPLETED INTERIM REVIEW.

Source

Analysis generated by AI. Source diff and links are from the original.

Classification

Agency
SEC
Published
March 26th, 2026
Instrument
Notice
Legal weight
Binding
Stage
Final
Change scope
Substantive
Document ID
Form 8-K

Who this affects

Applies to
Public companies
Industry sector
5231 Securities & Investments
Activity scope
Financial Reporting
Geographic scope
United States US

Taxonomy

Primary area
Corporate Governance
Operational domain
Compliance
Compliance frameworks
SOX
Topics
Financial Reporting Securities Law

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