{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-075264","form_type":"8-K","ticker":"ACQC","cik":"0001860484","company_name":"Relativity Acquisition Corp","filed_at":"2025-08-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:45.416745+00:00","generated_at":"2026-05-17T18:21:46.445025+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Relativity Acquisition Corp. restates 2024 and Q1 2025 financials due to cash flow error","bullets":["Company identified error in cash flow presentation for trust account withdrawals and stock redemptions in 2024 annual and Q1 2025 reports.","Management concluded the error was material, and financial statements for those periods should no longer be relied upon.","CEO and CFO found material weakness in internal controls over financial reporting regarding cash flow presentation.","Company is restating financial statements for the Affected Periods (year ended Dec 31, 2024 and quarter ended March 31, 2025).","The error was discovered in connection with responding to SEC comments on the company's financial statements."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-075264","json":"https://secwatch.observer/filing/0001104659-25-075264.json","markdown":"https://secwatch.observer/filing/0001104659-25-075264.md","text":"https://secwatch.observer/filing/0001104659-25-075264.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1860484/000110465925075264/0001104659-25-075264-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1860484/000110465925075264/tm2517446d5_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud","generated_at":"2026-05-17T18:21:46.445025+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":"cf33143ae1880a237d98dd80cebc2c23e55cb894","claim":"Relativity Acquisition Corp reported that prior financial statements should not be relied upon.","evidence_excerpt":"the financial statements for the Affected Periods should no longer be relied upon","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1860484/000110465925075264/0001104659-25-075264-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"}