{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-059793","form_type":"8-K","ticker":null,"cik":"0001832136","company_name":"Osiris Acquisition Corp.","filed_at":"2023-05-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.989740+00:00","generated_at":"2026-06-15T02:45:26.028059+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Osiris Acquisition Corp restates 2022 financials; material weakness identified","bullets":["Company will restate 2022 annual financials to correct accretion of Class A common stock subject to redemption.","Previously issued 2022 financial statements should no longer be relied upon.","Material weakness in internal control over financial reporting and ineffective disclosure controls cited.","Audit committee discussed restatement with independent auditor WithumSmith+Brown.","Restatement to be filed as an amended Form 10-K/A."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-059793","json":"https://secwatch.observer/filing/0001104659-23-059793.json","markdown":"https://secwatch.observer/filing/0001104659-23-059793.md","text":"https://secwatch.observer/filing/0001104659-23-059793.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1832136/000110465923059793/0001104659-23-059793-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1832136/000110465923059793/tm2315487d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-15T02:45:26.028059+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":"fe545b5c33447838f2385bc819989f8451ee2da2","claim":"Osiris Acquisition Corp. reported that prior financial statements should not be relied upon.","evidence_excerpt":"he matters disclosed in this Current Report on Form 8-K with WithumSmith+Brown, PC, the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1832136/000110465923059793/0001104659-23-059793-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"WithumSmith+Brown, PC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}