secwatch.observer — SEC 8-K summary
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Issuer:     Plum Acquisition Corp. III (PLMJF)
CIK:        0001845550
Form:       8-K/A
Filed at:   2022-01-20T23:59:59+00:00
Accession:  0001193125-22-013899
Event type: other_material
Sentiment:  negative
Materiality: 0.60
Item codes: 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Alpha Partners Technology Merger Corp. restates July 30, 2021 balance sheet due to classification errors
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- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1845550/000119312522013899/0001193125-22-013899-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1845550/000119312522013899/d264264d8ka.htm
  HTML page:      https://secwatch.observer/filing/0001193125-22-013899

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