{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-22-118712","form_type":"8-K/A","ticker":null,"cik":"0001856774","company_name":"Games & Esports Experience Acquisition Corp.","filed_at":"2022-11-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:52.795699+00:00","generated_at":"2026-06-21T21:27:07.926486+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Games & Esports restates Q2 2022 financials; shares reclassified as temporary equity","bullets":["Audit Committee on Nov 10, 2022 determined Q2 2022 Form 10-Q should no longer be relied upon.","Class A ordinary shares incorrectly classified as current liability; must be temporary equity.","Company plans to file amended Q2 10-Q; material weakness in internal controls identified.","Restatement has no impact on cash position or trust account funds.","Management and audit committee discussed with BDO USA, the independent auditor."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-22-118712","json":"https://secwatch.observer/filing/0001104659-22-118712.json","markdown":"https://secwatch.observer/filing/0001104659-22-118712.md","text":"https://secwatch.observer/filing/0001104659-22-118712.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1856774/000110465922118712/0001104659-22-118712-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1856774/000110465922118712/tm2230477d1_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T21:27:07.926486+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":[{"claim_id":"747ff03dd4149bb6322e43e2fb69b06b02d1e53f","claim":"Games & Esports Experience Acquisition Corp. reported that prior financial statements should not be relied upon.","evidence_excerpt":"such unaudited interim financial statements of the Company included in the Q2 Form 10-Q should no longer be relied upon","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1856774/000110465922118712/0001104659-22-118712-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"BDO USA, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}