{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-041707","form_type":"8-K","ticker":null,"cik":"0001848948","company_name":"10X Capital Venture Acquisition Corp. III","filed_at":"2023-05-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:41.209661+00:00","generated_at":"2026-06-14T18:31:21.761414+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"10X Capital restates FY2022 financials after $266.7M misclassification error","bullets":["Error moved $266.7M between current liabilities and temporary equity on Dec 31, 2022 balance sheet.","Audit committee concluded prior FY2022 audited financials should no longer be relied upon.","Company will restate and file amended 10-K as soon as practicable.","No impact on cash or trust account balance; material weakness in internal controls identified.","Classification error involved Class A ordinary shares classification as temporary equity vs. liabilities."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-041707","json":"https://secwatch.observer/filing/0001213900-23-041707.json","markdown":"https://secwatch.observer/filing/0001213900-23-041707.md","text":"https://secwatch.observer/filing/0001213900-23-041707.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1848948/000121390023041707/0001213900-23-041707-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1848948/000121390023041707/ea179007-8k_10xcap3.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T18:31:21.761414+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":"ca908024f1bbd4b6542b6b9ab0a4cc5b08919347","claim":"10X Capital Venture Acquisition Corp. III reported that prior financial statements should not be relied upon.","evidence_excerpt":"1, 2022, should no longer be relied upon. The Company intends to restate its consolidated financial statements for the Affected Period and include them in amended Form 10-K/A (the “Amended Form 10-K”) to be filed with the SEC. The Company intends to complete such restatement as soon as practicable. The Company does not expect the changes described","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1848948/000121390023041707/0001213900-23-041707-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"}