{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-21-145478","form_type":"8-K","ticker":"OABI","cik":"0001846253","company_name":"OmniAb, Inc.","filed_at":"2021-12-01T23:59:59+00:00","discovered_at":"2026-05-14T18:04:14.691359+00:00","generated_at":"2026-06-28T04:35:42.951535+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Avista Public Acquisition Corp. II restates prior financials over share classification error","bullets":["Restating audited balance sheet as of Aug 12, 2021 and Q3 2021 financials due to classification error on redeemable Class A ordinary shares.","All Class A ordinary shares subject to possible redemption reclassified from permanent to temporary equity.","Material weakness identified in internal control over financial reporting; remediation plan to be filed in amended Q3 10-Q/A.","Restatement has no impact on cash position or trust account balance."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-21-145478","json":"https://secwatch.observer/filing/0001104659-21-145478.json","markdown":"https://secwatch.observer/filing/0001104659-21-145478.md","text":"https://secwatch.observer/filing/0001104659-21-145478.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1846253/000110465921145478/0001104659-21-145478-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1846253/000110465921145478/tm2134273d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-28T04:35:42.951535+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"}