secwatch.observer — SEC 8-K summary
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Issuer:     NKGen Biotech, Inc. (—)
CIK:        0001845459
Form:       8-K
Filed at:   2023-03-31T23:59:59+00:00
Accession:  0001104659-23-040171
Event type: other_material
Sentiment:  negative
Materiality: 0.75
Item codes: 4.02
LLM model:  deepseek-v4-flash:cloud@v2

Graf Acquisition Corp. IV restates Q2 and Q3 2022 financials; material weakness in internal controls
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- Non-reliance on previously issued unaudited interim financials for Q2 and Q3 2022 due to accounting error on deferred underwriting fee waiver.
- Error: waiver of deferred underwriting fee should have been credited to stockholder's deficit, not recognized as extinguishment gain in operations.
- Material weakness in internal control over financial reporting identified as of December 31, 2022.
- Restatement expected in annual report on Form 10-K for year ended December 31, 2022; no impact on cash or trust account.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1845459/000110465923040171/0001104659-23-040171-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1845459/000110465923040171/tm2311107d1_8k.htm
  HTML page:      https://secwatch.observer/filing/0001104659-23-040171

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