{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-028326","form_type":"8-K","ticker":"HGAS","cik":"0001817232","company_name":"Global Gas Corp","filed_at":"2023-04-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.810174+00:00","generated_at":"2026-06-17T04:41:27.402836+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Dune Acquisition restates Q2/Q3 2022 financials after accounting error; cites material weakness","bullets":["Audit committee concluded misclassification of deferred underwriter commission waiver was material.","Unaudited financials for quarters ended June 30, 2022 and Sept 30, 2022 should no longer be relied upon.","Company will restate those periods in its upcoming annual 10-K; correction reclassifies gain to stockholders' deficit.","Restatement has no impact on cash or trust account balance.","Material weakness in internal control over financial reporting identified; disclosure controls found ineffective."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-028326","json":"https://secwatch.observer/filing/0001213900-23-028326.json","markdown":"https://secwatch.observer/filing/0001213900-23-028326.md","text":"https://secwatch.observer/filing/0001213900-23-028326.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1817232/000121390023028326/0001213900-23-028326-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1817232/000121390023028326/ea176698-8k_duneacqui.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T04:41:27.402836+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"}