{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-22-079863","form_type":"8-K","ticker":"CMCAF","cik":"0001865248","company_name":"Piermont Valley Acquisition Corp","filed_at":"2022-07-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:57.534092+00:00","generated_at":"2026-06-24T15:25:56.156171+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Capitalworks restates Dec 2021 balance sheet and Q4 2021 financials; material weakness","bullets":["Non-reliance on Dec 3, 2021 audited balance sheet and Q4 2021 unaudited interim financials.","Forward purchase agreement liability error requires restatement; no impact on cash or trust account.","Material weakness in internal control over financial reporting identified; remediation in FY2022 10-K.","Discussed with independent auditor Marcum LLP."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-22-079863","json":"https://secwatch.observer/filing/0001104659-22-079863.json","markdown":"https://secwatch.observer/filing/0001104659-22-079863.md","text":"https://secwatch.observer/filing/0001104659-22-079863.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1865248/000110465922079863/0001104659-22-079863-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1865248/000110465922079863/tm2221027d2_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-24T15:25:56.156171+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"}