{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-023971","form_type":"8-K","ticker":null,"cik":"0001863719","company_name":"Everest Consolidator Acquisition Corp","filed_at":"2024-02-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.136000+00:00","generated_at":"2026-06-06T02:38:29.484538+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Everest Consolidator restates Q3 2023 financials; material weakness identified","bullets":["Omitted Note 1 disclosure about trust account withdrawals used for general corporate purposes.","Q3 2023 unaudited financials should no longer be relied upon; amendment to be filed.","No impact on cash position or trust account balance as of September 30, 2023.","Material weakness in internal controls; remediation plan described in Form 10-Q/A."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-023971","json":"https://secwatch.observer/filing/0001104659-24-023971.json","markdown":"https://secwatch.observer/filing/0001104659-24-023971.md","text":"https://secwatch.observer/filing/0001104659-24-023971.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1863719/000110465924023971/0001104659-24-023971-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1863719/000110465924023971/tm245396d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T02:38:29.484538+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":"617dfa14d4282d3948068ca99c36fb8d5f536403","claim":"Everest Consolidator Acquisition Corp reported that prior financial statements should not be relied upon.","evidence_excerpt":"On February 8, 2024, the Company’s audit committee concluded, after discussion with the Company’s management and its advisors, that the Company’s unaudited financial statements as of and for the quarterly period ended September 30, 2023 included in the Original Filing should no longer be relied upon due to the omission described above and should be restated.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1863719/000110465924023971/0001104659-24-023971-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"}