{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-22-078469","form_type":"8-K","ticker":null,"cik":"0001853314","company_name":"Gesher I Acquisition Corp.","filed_at":"2022-12-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:52.762624+00:00","generated_at":"2026-06-21T07:44:19.470311+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Gesher I Acquisition Corp. restates Q2 2022 financials due to expense accrual error","bullets":["Management identified error in recording Fairness Opinion fee for business combination with Freightos Limited.","Quarterly Report on Form 10-Q for June 30, 2022 should no longer be relied upon.","Company is amending the 10-Q to correct the misstatement of expenses.","Discussed the matter with independent auditor Marcum LLP.","Error affected previously reported balances for three and nine months ended June 30, 2022."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-22-078469","json":"https://secwatch.observer/filing/0001213900-22-078469.json","markdown":"https://secwatch.observer/filing/0001213900-22-078469.md","text":"https://secwatch.observer/filing/0001213900-22-078469.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1853314/000121390022078469/0001213900-22-078469-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1853314/000121390022078469/ea169751-8k_gesheracq1.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T07:44:19.470311+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":[{"claim_id":"6b7dbebe551321b4c61c4d1e832f6cc773488905","claim":"Gesher I Acquisition Corp. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On December 5, 2022, management of the Company and the Audit Committee of the Board of Directors of the Company determined that the Company’s previous quarterly report on Form 10-Q for the quarter ended June 30, 2022 (the “Affected Period”) should no longer be relied upon.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1853314/000121390022078469/0001213900-22-078469-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}