{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-21-061616","form_type":"8-K","ticker":"HGAS","cik":"0001817232","company_name":"Global Gas Corp","filed_at":"2021-11-23T23:59:59+00:00","discovered_at":"2026-05-14T18:04:14.294527+00:00","generated_at":"2026-06-28T05:49:53.977276+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Dune Acquisition restates 2020 & Q1-Q3 2021 financials; material weakness in controls","bullets":["Re-evaluation: all redeemable Class A common stock must be classified as temporary equity, not permanent.","Restating audited FY2020 and unaudited Q1, Q2, Q3 2021 financial statements; prior filings no longer reliable.","No impact on cash position, investments, or trust account balances.","Material weakness in internal control over financial reporting identified; remediation plan forthcoming.","Audit committee and management discussed restatement with independent auditor WithumSmithBrown."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-21-061616","json":"https://secwatch.observer/filing/0001213900-21-061616.json","markdown":"https://secwatch.observer/filing/0001213900-21-061616.md","text":"https://secwatch.observer/filing/0001213900-21-061616.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1817232/000121390021061616/0001213900-21-061616-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1817232/000121390021061616/ea151277-8k_duneacq.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-28T05:49:53.977276+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"}