{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-039636","form_type":"8-K","ticker":null,"cik":"0001839990","company_name":"Artemis Strategic Investment Corp","filed_at":"2023-03-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:47.030921+00:00","generated_at":"2026-06-17T08:24:04.219493+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Artemis Strategic restates Q3 2022 financials; material weakness in internal controls","bullets":["Waiver of deferred underwriting fee incorrectly recognized as gain; should have been credit to stockholder's deficit.","Previously issued unaudited Q3 2022 financials should no longer be relied upon.","Restatement to be included in the 2022 Form 10-K; no impact on cash or trust account.","Material weakness in internal control over financial reporting identified as of December 30, 2022.","Management and audit committee discussed matters with independent auditor WithumSmith+Brown."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-039636","json":"https://secwatch.observer/filing/0001104659-23-039636.json","markdown":"https://secwatch.observer/filing/0001104659-23-039636.md","text":"https://secwatch.observer/filing/0001104659-23-039636.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1839990/000110465923039636/0001104659-23-039636-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1839990/000110465923039636/tm2311078d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T08:24:04.219493+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":"34a930a9c116a395439d0e60b49d15d16c987b48","claim":"Artemis Strategic Investment Corp reported that prior financial statements should not be relied upon.","evidence_excerpt":"On March 30, 2023, the Company’s management and the audit committee of the Company’s board of directors (the “Audit Committee”) concluded that the Company’s previously issued unaudited interim financial statements included in the Third Quarter 10-Q should no longer be relied upon and that it is appropriate to restate the Third Quarter 10-Q.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1839990/000110465923039636/0001104659-23-039636-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}