{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-23-017819","form_type":"8-K","ticker":null,"cik":"0001852432","company_name":"ARYA Sciences Acquisition Corp V","filed_at":"2023-04-11T23:59:59+00:00","discovered_at":"2026-05-14T18:03:41.247777+00:00","generated_at":"2026-06-17T03:50:24.314344+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"ARYA Sciences SPAC restates Q3 2022 financials, cites accounting error on deferred commissions","bullets":["Received underwriter waiver of 50% deferred commissions on Aug 8, 2022; previously recognized as extinguishment gain, now as credit to shareholders' deficit.","Restatement covers Q3 2022 (Sept 30, 2022); no impact on cash, trust investments, operating expenses, or cash flows.","Material weakness in internal control over financial reporting and ineffective disclosure controls identified for affected period.","Audit Committee concluded on April 11, 2023 that prior statements should no longer be relied upon; restatement to be filed in 2022 10-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-23-017819","json":"https://secwatch.observer/filing/0001140361-23-017819.json","markdown":"https://secwatch.observer/filing/0001140361-23-017819.md","text":"https://secwatch.observer/filing/0001140361-23-017819.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1852432/000114036123017819/0001140361-23-017819-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1852432/000114036123017819/brhc10051185_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T03:50:24.314344+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":"efd58e2a38b65da11603e3328a1fb1d148fe39c4","claim":"ARYA Sciences Acquisition Corp V reported that prior financial statements should not be relied upon.","evidence_excerpt":"the Company's management and the Audit Committee of the Company's Board of Directors (the \"Audit Committee\") concluded on April 11, 2023 that the financial statements for the Affected Period (as defined below) included in the Quarterly Report 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/1852432/000114036123017819/0001140361-23-017819-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"}