[8-K] HeartCore Enterprises, Inc. Reports Material Event

Rhea-AI Filing Summary

HeartCore Enterprises (HTCR) announced a one-time cash distribution of $0.13 per share to common stockholders. The company clarified that a prior press release mistakenly described the payment as a dividend; for U.S. federal tax purposes, it will be treated as a distribution.

Key dates: the record date is November 10, 2025, and the payment date is expected to be November 17, 2025. This update does not change the amount, only the classification and related tax treatment language communicated to investors.

Insights

Tax and corporate actions analyst

$0.13 per-share payment clarified as a distribution.

HeartCore confirmed a one-time payment of $0.13 per common share and clarified that, for U.S. federal tax purposes, it will be treated as a distribution rather than a dividend.

This is primarily a classification update relative to an earlier press release. The filing lists the operative dates: record date November 10, 2025 and expected payment on November 17, 2025.

Execution hinges on standard corporate timelines tied to the stated record and payment dates. The disclosure does not alter the per-share amount.

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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) October 29, 2025

HEARTCORE ENTERPRISES, INC.

(Exact name of registrant as specified in its charter)

Delaware		001-41272		87-0913420
(State or other jurisdiction of incorporation)		(Commission File Number)		(IRS Employer Identification No.)

1-2-33, Higashigotanda, Shinagawa, Tokyo, Japan		141-0022
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code +81-3-6409-6966

N/A

(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 (see General Instruction A.2. below):

☐ 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
Common Stock		HTCR		Nasdaq Capital Market

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 7.01. Regulation FD Disclosure.

As previously disclosed, on October 20, 2025, HeartCore Enterprises, Inc. (the “Company”) issued a press release announcing that the Company and its Board of Directors had deemed it in the best interests of the Company and its stockholders to authorize a one-time payment to its stockholders in the amount of $0.13 per share of common stock. The press release incorrectly stated, however, that the one-time payment would be in the form of a dividend, as opposed to a distribution. For U.S. federal tax purposes, this payment to stockholders will be deemed to be a distribution. On October 29, 2025, the Company issued a press release to clarify that this one-time payment to stockholders of $0.13 per share of common stock will be classified as a distribution.

The Company’s October 29, 2025 press release reiterated that the record date for holders of the Company’s common stock to participate in the distribution is November 10, 2025, and the payment date is expected to be November 17, 2025.

The press release issued on October 29, 2025 is furnished herewith as Exhibit 99.1 and is incorporated by reference herein. The information contained in the press release is being furnished and shall not be deemed filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to the liability of that Section, and shall not be incorporated by reference into any registration statement or other document filed under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such filing.

Item 8.01 Other Events.

The Company’s one-time distribution to stockholders of $0.13 per share will be payable to stockholders of record as of November 10, 2025 and is expected to be paid on November 17, 2025.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.

Exhibit No.		Description
99.1		Press release of the issuer dated October 29, 2025.
104		Cover Page Interactive Data File (embedded within the Inline XBRL document)

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 thereunto duly authorized.

Date: October 29, 2025	HEARTCORE ENTERPRISES, INC.
	By:	/s/ Sumitaka Yamamoto
		Sumitaka Yamamoto
		Chief Executive Officer

FAQ

What is HeartCore (HTCR) paying to stockholders?

A one-time $0.13 per-share cash distribution to holders of its common stock.

How is the HTCR payment classified for tax purposes?

It is classified as a distribution for U.S. federal tax purposes, not a dividend.

What is the record date for HTCR’s $0.13 distribution?

The record date is November 10, 2025.

When will HTCR’s distribution be paid?

The payment date is expected to be November 17, 2025.

Did HTCR change the amount of the payment?

No. The company reiterated the $0.13 per-share amount; it clarified classification from dividend to distribution.

Why did HTCR issue a clarification?

A prior press release incorrectly called the payment a dividend; the company clarified it is a distribution.