---
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"
generated_at: "2026-05-17T18:21:46.445025+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Relativity Acquisition Corp. restates 2024 and Q1 2025 financials due to cash flow error

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 4.02
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-25-075264
- JSON: https://secwatch.observer/filing/0001104659-25-075264.json
- Plain text: https://secwatch.observer/filing/0001104659-25-075264.txt

## Key facts
- Auditor Changes
  Relativity Acquisition Corp reported that prior financial statements should not be relied upon.
  - Action: non reliance
  source text: the financial statements for the Affected Periods should no longer be relied upon
  evidence_url: https://www.sec.gov/Archives/edgar/data/1860484/000110465925075264/0001104659-25-075264-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.