{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-21-140582","form_type":"8-K","ticker":"MRT","cik":"0001852767","company_name":"Marti Technologies, Inc.","filed_at":"2021-11-17T23:59:59+00:00","discovered_at":"2026-05-14T18:04:14.747436+00:00","generated_at":"2026-06-28T07:30:29.086660+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Galata Acquisition restates July 13 balance sheet; reclassifies redeemable shares out of permanent equity","bullets":["Restating July 13, 2021 balance sheet to reclassify Class A ordinary shares subject to redemption as temporary equity, not permanent equity.","Management identified material weakness in ICFR and ineffective disclosure controls due to classification error.","Restatement follows SEC staff guidance on redeemable equity instruments for SPACs.","Remediation plan detailed in Q3 Form 10-Q filed November 15, 2021; Marcum LLP consulted."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-21-140582","json":"https://secwatch.observer/filing/0001104659-21-140582.json","markdown":"https://secwatch.observer/filing/0001104659-21-140582.md","text":"https://secwatch.observer/filing/0001104659-21-140582.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1852767/000110465921140582/0001104659-21-140582-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1852767/000110465921140582/tm2133246d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-28T07:30:29.086660+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}