---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-23-025426"
form_type: "8-K"
ticker: "AIRJ"
cik: "0001855474"
company_name: "AirJoule Technologies Corp."
filed_at: "2023-03-31T23:59:59+00:00"
generated_at: "2026-06-17T08:27:41.894439+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.35
calibrated_materiality_score: 0.35
confidence: "high"
source: SEC EDGAR
---

# Power & Digital Infrastructure Acquisition II restates Q2 and Q3 2022 financials due to $87K legal expense error

## Summary
- Overstatement of legal expenses by $87,187 in Q2 and Q3 2022; accounts payable also overstated by same amount.
- No impact on cash position or trust account; error did not affect cash.
- Company will file amended 10-Qs for June 30 and September 30, 2022.
- Management and Audit Committee discussed the matter with auditor Marcum LLP.

## SEC filing metadata
- accession: 0001213900-23-025426
- form_type: 8-K
- ticker: AIRJ
- cik: 0001855474
- company_name: AirJoule Technologies Corp.
- filed_at: 2023-03-31T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.35
- calibrated_materiality_score: 0.35
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1855474/000121390023025426/0001213900-23-025426-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1855474/000121390023025426/ea175943-8k_power2.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-23-025426
- JSON: https://secwatch.observer/filing/0001213900-23-025426.json
- Plain text: https://secwatch.observer/filing/0001213900-23-025426.txt

## Key facts
- Auditor Changes
  AirJoule Technologies Corp. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  - Auditor: Marcum LLP
  source text: On March 27, 2023, in connection with the preparation of year-end financial results, management of Power & Digital Infrastructure Acquisition II Corp. (the "Company") determined that that the Company’s quarterly reports on Form 10-Q for the periods ended June 30, 2022 and September 30, 2022, as filed with the Securities and Exchange Commission (the "SEC") on August 12, 2022 and November 9, 2022, respectively, and the Company’s quarterly unaudited financial statements and related footnotes as of and for the quarterly periods ended June 30, 2022 and September 30, 2022 provided therewith should no longer be relied upon and should be restated due to an overstatement of the Company’s legal expenses for such quarters by $87,187.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1855474/000121390023025426/0001213900-23-025426-index.htm

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