Golden Arrow Merger Corp. restates financials for IPO through Q3 2021 over share classification

Bolt Projects Holdings, Inc.

Audit committee determined Public Shares must be reclassified as temporary equity, not permanent equity.
Restatement affects audited balance sheet as of March 19, 2021, and all quarterly reports through Q3 2021.
No impact on cash position or trust account; only a reclassification adjustment between equity components.
Material weakness identified in internal control over financial reporting related to complex financial instruments.
Company will file an amended Q3 10-Q to restate the affected periods.

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