{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-453778","form_type":"8-K","ticker":"GTEN","cik":"0001986817","company_name":"Gores Holdings X, Inc. / CI","filed_at":"2026-11-09T21:55:34+00:00","discovered_at":"2026-11-09T21:57:00.394695+00:00","generated_at":"2026-11-09T21:57:07.882367+00:00","sec_items":["4.02"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Gores Holdings X restates Q3 2025 EPS, cites $27.5M accretion error and material weakness","bullets":["Audit Committee concluded Q3 2025 net loss per share of $(0.65) should have been $(0.04) due to a $27,471,919 overstatement of accretion","Error stemmed from allocating $31,069,071 year-to-date accretion instead of the three-month $3,597,152 for Class A shares subject to redemption","Nine-month diluted Class B weighted average shares corrected to 8,438,571 from 8,970,000; diluted net loss per Class B share now $(1.10)","Company identified a material weakness in review controls over net income/(loss) per share; disclosure controls deemed not effective as of September 30, 2026","No amendment to the Q3 2025 Form 10-Q will be filed; restated figures appear as comparatives in the Q3 2026 Form 10-Q filed November 9, 2026"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-453778","json":"https://secwatch.observer/filing/0001193125-26-453778.json","markdown":"https://secwatch.observer/filing/0001193125-26-453778.md","text":"https://secwatch.observer/filing/0001193125-26-453778.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1986817/000119312526453778/0001193125-26-453778-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1986817/000119312526453778/ck0001986817-20261109.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-11-09T21:57:07.882367+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"}