{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-24-078734","form_type":"8-K","ticker":"AEAE","cik":"0001852016","company_name":"AltEnergy Acquisition Corp","filed_at":"2024-03-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.019954+00:00","generated_at":"2026-06-04T07:22:55.438657+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"AltEnergy Acquisition restates Q1-Q3 2023 financials, non-reliance on prior filings","bullets":["Non-reliance on unaudited Q1 (Mar 31), Q2 (Jun 30), Q3 (Sep 30) 2023 financials due to two accounting errors.","Errors: incorrect presentation of capital contribution from non-redemption agreements and improper deferral of CFO consulting payments.","Company will file Form 10-Q/A for each affected period to correct the misstatements.","Management identified a material weakness in internal controls and will describe remediation in the amended filings.","Discussed with audit committee and independent auditor Marcum LLP."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-24-078734","json":"https://secwatch.observer/filing/0001193125-24-078734.json","markdown":"https://secwatch.observer/filing/0001193125-24-078734.md","text":"https://secwatch.observer/filing/0001193125-24-078734.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1852016/000119312524078734/0001193125-24-078734-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1852016/000119312524078734/d791848d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T07:22:55.438657+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"}