{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-21-148250","form_type":"8-K/A","ticker":"CPTKW","cik":"0001827899","company_name":"Crown PropTech Acquisitions","filed_at":"2021-12-10T23:59:59+00:00","discovered_at":"2026-05-14T18:04:14.475182+00:00","generated_at":"2026-06-28T02:10:26.227346+00:00","sec_items":["9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Crown PropTech restates Feb 2021 balance sheet; reclassifies all Class A shares as temporary equity","bullets":["Restatement reclassifies 27.6M Class A shares (all $276M) from permanent to temporary equity per ASC 480-10-S99.","No impact on cash, trust account, or total assets; $278.6M total assets unchanged.","Material weakness in internal controls related to proper classification of Class A shares identified.","Audit committee concluded prior balance sheet should no longer be relied upon.","Restatement corrects classification; previously a portion was classified as permanent equity."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-21-148250","json":"https://secwatch.observer/filing/0001104659-21-148250.json","markdown":"https://secwatch.observer/filing/0001104659-21-148250.md","text":"https://secwatch.observer/filing/0001104659-21-148250.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1827899/000110465921148250/0001104659-21-148250-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1827899/000110465921148250/tm2134221d1_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-28T02:10:26.227346+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"}