{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-22-091953","form_type":"8-K","ticker":"SES","cik":"0001819142","company_name":"SES AI Corp","filed_at":"2022-03-31T23:59:59+00:00","discovered_at":"2026-05-14T18:04:08.418138+00:00","generated_at":"2026-06-26T12:32:30.263002+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"SES AI to restate Q3 2021 financials due to stock-compensation errors","bullets":["Audit Committee concluded Old SES's unaudited Q3 2021 financials should be restated.","Errors: incorrect accounting for stock option modification, wrong fair value input, and disclosure issues.","Stock-based compensation expense increased by $2.6M (three months) and $2.8M (nine months) ended Sep 30, 2021.","Restatement has no impact on previously reported cash flows or cash balances.","Company will file restated financials in an amended Business Combination Form 8-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-22-091953","json":"https://secwatch.observer/filing/0001193125-22-091953.json","markdown":"https://secwatch.observer/filing/0001193125-22-091953.md","text":"https://secwatch.observer/filing/0001193125-22-091953.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1819142/000119312522091953/0001193125-22-091953-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1819142/000119312522091953/d342080d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-26T12:32:30.263002+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"}