---
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"
generated_at: "2026-06-21T07:44:19.470311+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Gesher I Acquisition Corp. restates Q2 2022 financials due to expense accrual error

## Summary
- 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.

## SEC filing metadata
- accession: 0001213900-22-078469
- form_type: 8-K
- cik: 0001853314
- company_name: Gesher I Acquisition Corp.
- filed_at: 2022-12-08T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.02
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-22-078469
- JSON: https://secwatch.observer/filing/0001213900-22-078469.json
- Plain text: https://secwatch.observer/filing/0001213900-22-078469.txt

## Key facts
- Auditor Changes
  Gesher I Acquisition Corp. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1853314/000121390022078469/0001213900-22-078469-index.htm

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