Home / Auditor changes / Mentor Capital, Inc.
Filed 2026-01-16 路 Form 8-K 路 Accession 0001493152-26-002522 nano
Price before filing: $0.083 (2026-01-15 close, split/dividend-adjusted)
Market cap at flag: $2.0M (2026-01-16) 路 Latest: $886,529 (2026-10-16)
| Window | MNTR | SPY | vs SPY | |
|---|---|---|---|---|
| 30 days | +5.5% | -1.4% | +6.9% | 2026-02-17 |
| 90 days | -18.7% | +1.6% | -20.3% | 2026-04-16 |
| 180 days | -54.9% | +9.6% | -64.6% | 2026-07-15 |
Return from the last close before the filing date to the first close on/after the window end. Pending windows have not fully elapsed. Past performance says nothing certain about the future.
90 days before the flag: 1 insider bought $9K (33 purchases)
30 days after: 1 insider bought $1K (13 purchases)
| Date | Insider | Type | Shares | Price | Value | 10b5-1 plan | Source |
|---|---|---|---|---|---|---|---|
| 2025-10-20 | Billingsley Chester Chief Executive Officer, Director, 10% owner | Purchase | 19,000 | $0.11 | $2K | no | Form 4 |
| 2025-10-21 | Billingsley Chester Chief Executive Officer, Director, 10% owner | Purchase | 10,000 | $0.11 | $1K | no | Form 4 |
| 2025-10-21 | Billingsley Chester Chief Executive Officer, Director, 10% owner | Purchase | 29,000 | $0.10 | $3K | no | Form 4 |
| 2025-10-22 | Billingsley Chester Chief Executive Officer, Director, 10% owner | Purchase | 2,000 | $0.10 | $195 | no | Form 4 |
| 2025-10-23 | Billingsley Chester Chief Executive Officer, Director, 10% owner | Purchase | 1,000 | $0.10 | $105 | no | Form 4 |
| 2025-10-24 | Billingsley Chester Chief Executive Officer, Director, 10% owner | Purchase | 500 | $0.11 | $54 | no | Form 4 |
| 2025-10-27 | Billingsley Chester Chief Executive Officer, Director, 10% owner | Purchase | 1,500 | $0.10 | $156 | no | Form 4 |
| 2025-10-29 | Billingsley Chester Chief Executive Officer, Director, 10% owner | Purchase | 500 | $0.10 | $51 | no | Form 4 |
| 2025-10-29 | Billingsley Chester Chief Executive Officer, Director, 10% owner | Purchase | 1,000 | $0.11 | $110 | no | Form 4 |
| 2025-10-30 | Billingsley Chester Chief Executive Officer, Director, 10% owner | Purchase | 1,500 | $0.10 | $154 | no | Form 4 |
| 2025-11-03 | Billingsley Chester Chief Executive Officer, Director, 10% owner | Purchase | 2,000 | $0.11 | $212 | no | Form 4 |
| 2025-11-06 | Billingsley Chester Chief Executive Officer, Director, 10% owner | Purchase | 1,000 | $0.10 | $100 | no | Form 4 |
| 2025-11-10 | Billingsley Chester Chief Executive Officer, Director, 10% owner | Purchase | 1,300 | $0.10 | $132 | no | Form 4 |
| 2025-11-10 | Billingsley Chester Chief Executive Officer, Director, 10% owner | Purchase | 200 | $0.10 | $20 | no | Form 4 |
| 2025-11-11 | Billingsley Chester Chief Executive Officer, Director, 10% owner | Purchase | 500 | $0.11 | $55 | no | Form 4 |
| 2025-11-24 | Billingsley Chester Chief Executive Officer, Director, 10% owner | Purchase | 2,000 | $0.10 | $198 | no | Form 4 |
| 2025-11-26 | Billingsley Chester Chief Executive Officer, Director, 10% owner | Purchase | 1,000 | $0.10 | $99 | no | Form 4 |
| 2025-12-01 | Billingsley Chester Chief Executive Officer, Director, 10% owner | Purchase | 700 | $0.10 | $71 | no | Form 4 |
| 2025-12-02 | Billingsley Chester Chief Executive Officer, Director, 10% owner | Purchase | 1,300 | $0.09 | $119 | no | Form 4 |
| 2025-12-04 | Billingsley Chester Chief Executive Officer, Director, 10% owner | Purchase | 500 | $0.09 | $46 | no | Form 4 |
| 2025-12-12 | Billingsley Chester Chief Executive Officer, Director, 10% owner | Purchase | 1,500 | $0.10 | $148 | no | Form 4 |
| 2025-12-15 | Billingsley Chester Chief Executive Officer, Director, 10% owner | Purchase | 1,000 | $0.08 | $83 | no | Form 4 |
| 2025-12-16 | Billingsley Chester Chief Executive Officer, Director, 10% owner | Purchase | 1,300 | $0.10 | $130 | no | Form 4 |
| 2025-12-17 | Billingsley Chester Chief Executive Officer, Director, 10% owner | Purchase | 700 | $0.10 | $69 | no | Form 4 |
| 2025-12-18 | Billingsley Chester Chief Executive Officer, Director, 10% owner | Purchase | 1,000 | $0.08 | $85 | no | Form 4 |
| 2026-01-16: red flag filed | |||||||
Showing 25 of 46 transactions.
Open-market purchases and sales (Form 4 codes P and S) by officers, directors and 10% owners, by transaction date, from 2025-10-18 to 2026-02-15. Excludes option exercises, grants, gifts and tax withholding. Amended filings replace the originals; joint filings count once. Foreign private issuers do not file Form 4. Many insider sales are pre-scheduled (10b5-1 plans) and are not by themselves a sign of wrongdoing.
"4.01 Changes in Registrant's Certifying Accountant (a) Disengagement from Previous Independent Registered Public Accounting Firm On January 12, 2026, the Company's relationship with Spicer Jeffries LLP ("Spicer Jeffries"), our independent accountant, ceased due to Cherry Bekaert LLP's acquisition of Spicer Jeffries."
Quoted from the filing. Source
The company changed its outside auditor (8-K Item 4.01). A dismissal or resignation, especially near an annual report or with reported disagreements, is a warning sign. Changes caused by audit firms merging are usually routine.
Type: changed
Disagreements reported: no
Former auditor: Spicer Jeffries LLP · New auditor: Cherry Bekaert LLP
Read the original filing on SEC.gov →
Not investment advice. Automated summary; verify against the filing.
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