{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-034753","form_type":"8-K","ticker":"CNTM","cik":"0001895249","company_name":"ConnectM Technology Solutions, Inc.","filed_at":"2025-04-15T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.404958+00:00","generated_at":"2026-05-23T15:01:52.293089+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"ConnectM restates Q3 2024 financials; identifies multiple accounting errors","bullets":["CEO Bhaskar Panigrahi and Audit Committee concluded Sept 30, 2024 financials should no longer be relied upon due to material errors.","Note conversion agreements not properly accounted as debt extinguishments; embedded derivatives not identified or measured at fair value.","True-up adjustments in master service agreements misclassified as revenue instead of reduction to operating expenses.","Forward Purchase Agreement fees misclassified as gain on modification instead of SG&A expenses.","Restatement expected to materially impact previously reported results; amended 10-Q to be filed."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-034753","json":"https://secwatch.observer/filing/0001104659-25-034753.json","markdown":"https://secwatch.observer/filing/0001104659-25-034753.md","text":"https://secwatch.observer/filing/0001104659-25-034753.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1895249/000110465925034753/0001104659-25-034753-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1895249/000110465925034753/tm2512306d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T15:01:52.293089+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}