ARtelligence Holdings Restates Financials

TL;DR

ARtelligence Holdings (TTCM) is ditching old financials - big accounting headache incoming.

AI Summary

ARtelligence Holdings, Inc. announced on October 23, 2025, that it will not rely on previously issued financial statements. This decision impacts financial reporting and may require restatements. The company previously operated under the name Tautachrome Inc. and is incorporated in Delaware.

Why It Matters

This filing indicates potential inaccuracies in past financial reporting, which could affect investor confidence and require significant accounting adjustments.

Risk Assessment

Risk Level: high — Non-reliance on previously issued financial statements suggests significant accounting issues that could lead to restatements and impact the company's valuation.

Key Players & Entities

• ARtelligence Holdings, Inc. (company) — Registrant
• October 23, 2025 (date) — Date of earliest event reported
• Tautachrome Inc. (company) — Former company name
• Delaware (jurisdiction) — State of incorporation

FAQ

Key Financial Figures

• $514,441,340 b — perty. The first asset was appraised at $514,441,340 based upon an independent maximum insurab
• $2.6 billion — scounted income method at approximately $2.6 billion. Subsequently, an independent valuation
• $5,230,085,000 — 2023, the fair market value of AIVT was $5,230,085,000. These contributions had a material im
• $5,393,415 — hanged from a deficit of approximately ($5,393,415) as of December 31, 2022, to a surplus
• $3,153,285,475 — s of December 31, 2022, to a surplus of $3,153,285,475 as of March 31, 2023. By December 31, 2
• $5.7 billion — ns, total shareholders' equity exceeded $5.7 billion. During this same period, no debt was

Filing Documents

• ttcm_8k.htm (8-K) — 27KB
• 0001477932-25-007765.txt ( ) — 130KB
• ttcm-20251023.xsd (EX-101.SCH) — 5KB
• ttcm-20251023_lab.xml (EX-101.LAB) — 13KB
• ttcm-20251023_cal.xml (EX-101.CAL) — 1KB
• ttcm-20251023_pre.xml (EX-101.PRE) — 8KB
• ttcm-20251023_def.xml (EX-101.DEF) — 2KB
• ttcm_8k_htm.xml (XML) — 3KB

02 – Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review

Item 4.02 – Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review On October 23, 2025, the Board of Directors of ARtelligence Holdings, Inc. (the "Company") determined, after consultation with management and the Company's financial advisors, that the Company's historical financial records prior to January 1, 2023, can no longer be relied upon. The Company's former bookkeeper and former management failed to provide or retain complete accounting data, leaving certain pre-2023 source records unavailable or lost. As a result, the Company cannot rely upon its previously issued financial statements for fiscal years and interim periods ending on or before December 31, 2022. The Company's internal accounting systems no longer contain sufficient underlying documentation to support those earlier statements. The Company has reconstructed its financial records for the period beginning January 1, 2023, through the third quarter of 2025 using available documentation, including bank statements, legal contracts, valuation appraisals, resolutions, regulatory filings, supporting operational data, and other relevant information. These reconstructed records will serve as the basis for quarterly reviews and PCAOB-compliant audits for fiscal years 2023 and 2024. The Audit Committee of the Board of Directors has been informed of this determination and has directed management to proceed with a full financial reconstruction and independent audit engagement.

01 – Other Events

Item 8.01 – Other Events In the first quarter of 2023, the Company received two significant contributions of intellectual property. The first asset was appraised at $514,441,340 based upon an independent maximum insurable value analysis. The second intellectual property asset, the AI Visual Thesauri (AIVT), was initially internally valued using the discounted income method at approximately $2.6 billion. Subsequently, an independent valuation firm, determined that as of December 31, 2023, the fair market value of AIVT was $5,230,085,000. These contributions had a material impact on the Company's financial position. As a result, shareholders' equity changed from a deficit of approximately ($5,393,415) as of December 31, 2022, to a surplus of $3,153,285,475 as of March 31, 2023. By December 31, 2023, due largely to the updated intangible asset valuations, total shareholders' equity exceeded $5.7 billion. During this same period, no debt was retired; total debt obligations increased by approximately 3 percent per quarter, consistent with Board-approved financial assumptions and critical accounting estimates. The Company has engaged a PCAOB-registered independent public accounting firm to conduct comprehensive reviews and full audits for fiscal years 2023 and 2024. The Board has formally ratified the financial reconstruction procedures and approved the valuation methodology utilized for contributed intellectual properties. The Company remains committed to full transparency and compliance with applicable SEC reporting requirements and PCAOB auditing standards. Additional disclosures will be provided as warranted by subsequent events or updated valuations. -2-

SIGNATURES

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. ARtelligence Holdings, Inc. By /s/ Timothy A. Holly Name: Timothy A. Holly Title: Chairman/Chief Executive Officer Date: October 28, 2025 -3-

View Full Filing

View this 8-K filing on SEC EDGAR