{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-21-153170","form_type":"8-K","ticker":"CXAI","cik":"0001820875","company_name":"CXApp Inc.","filed_at":"2021-12-23T23:59:59+00:00","discovered_at":"2026-05-14T18:04:14.343804+00:00","generated_at":"2026-06-27T22:40:26.168503+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"KINS Technology restates prior financial statements on public share classification error","bullets":["Audit committee concluded previously issued financials for FY2020, Q1 2021, Q2 2021 should no longer be relied upon.","Error: Public Shares were classified as permanent equity but should be temporary equity under ASC 480-10-S99-3A.","Cash position and trust account balance not affected by the reclassification.","Company identified a material weakness in internal control over financial reporting; disclosure controls ineffective.","Company will file amendments to restate financials for affected periods."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-21-153170","json":"https://secwatch.observer/filing/0001104659-21-153170.json","markdown":"https://secwatch.observer/filing/0001104659-21-153170.md","text":"https://secwatch.observer/filing/0001104659-21-153170.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1820875/000110465921153170/0001104659-21-153170-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1820875/000110465921153170/tm2136185d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T22:40:26.168503+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"}