---
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"
generated_at: "2026-11-09T21:57:07.882367+00:00"
event_type: "regulatory"
sentiment: "negative"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Gores Holdings X restates Q3 2025 EPS, cites $27.5M accretion error and material weakness

## Summary
- 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

## SEC filing metadata
- 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
- event_type: regulatory
- sentiment: negative
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.02
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-453778
- JSON: https://secwatch.observer/filing/0001193125-26-453778.json
- Plain text: https://secwatch.observer/filing/0001193125-26-453778.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.