{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-22-013899","form_type":"8-K/A","ticker":"PLMJF","cik":"0001845550","company_name":"Plum Acquisition Corp. III","filed_at":"2022-01-20T23:59:59+00:00","discovered_at":"2026-05-14T18:04:08.811924+00:00","generated_at":"2026-06-27T16:56:43.277375+00:00","sec_items":["9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Alpha Partners Technology Merger Corp. restates July 30, 2021 balance sheet due to classification errors","bullets":["Reclassified all 25,000,000 Class A shares subject to redemption as temporary equity (up from 22,816,749).","Underwriters' over-allotment option for 3,750,000 units reclassified as liability of $574,425.","Restatement reduced shareholders' equity from $5.0M positive to $17.4M deficit, a $22.4M change.","No impact on cash or trust account balance of $250 million held for IPO proceeds.","Material weakness in internal control over financial reporting identified by management."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-22-013899","json":"https://secwatch.observer/filing/0001193125-22-013899.json","markdown":"https://secwatch.observer/filing/0001193125-22-013899.md","text":"https://secwatch.observer/filing/0001193125-22-013899.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1845550/000119312522013899/0001193125-22-013899-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1845550/000119312522013899/d264264d8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T16:56:43.277375+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"}