{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-22-016304","form_type":"8-K/A","ticker":"BSLK","cik":"0001841125","company_name":"Bolt Projects Holdings, Inc.","filed_at":"2022-03-31T23:59:59+00:00","discovered_at":"2026-05-14T18:04:08.759423+00:00","generated_at":"2026-06-26T12:38:00.826735+00:00","sec_items":["9.01"],"event_type":"other","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Golden Arrow Merger Corp. restates IPO balance sheet; warrants as liabilities, shares as temporary equity","bullets":["As of March 19, 2021, warrants reclassified from equity to derivative liabilities of $12.8M.","All 25M public shares now classified as temporary equity at $250M (redemption value $10/share).","Stockholders' deficit of $20.3M; no change to cash or trust account ($250M).","Restatement prompted by April 2021 SEC Staff Statement on SPAC warrant accounting.","Material weakness in internal control over financial reporting identified; disclosure controls ineffective."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-22-016304","json":"https://secwatch.observer/filing/0001213900-22-016304.json","markdown":"https://secwatch.observer/filing/0001213900-22-016304.md","text":"https://secwatch.observer/filing/0001213900-22-016304.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1841125/000121390022016304/0001213900-22-016304-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1841125/000121390022016304/ea157557-8ka1_golden.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-26T12:38:00.826735+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"}