{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-042129","form_type":"8-K","ticker":null,"cik":"0001865697","company_name":"Genesis Growth Tech Acquisition Corp.","filed_at":"2023-05-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:41.372316+00:00","generated_at":"2026-06-14T17:31:57.780154+00:00","sec_items":["4.02","8.01","9.01"],"event_type":"m_and_a","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Genesis Growth Tech restates prior financials, announces merger with NextTrip Holdings","bullets":["Company will restate FY2021 and Q1-Q3 2022 financials after discovering cash was held in Sponsor's account.","Error only impacts balance sheets; no effect on profit/loss or cash flow statements.","CEO expects to disclose ineffective internal controls over financial reporting in 2022 10-K.","Entered into definitive merger agreement with NextTrip Holdings, a travel technology incubator in Sunrise, FL.","Press release on May 22, 2023 details the business combination with NextTrip."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-042129","json":"https://secwatch.observer/filing/0001213900-23-042129.json","markdown":"https://secwatch.observer/filing/0001213900-23-042129.md","text":"https://secwatch.observer/filing/0001213900-23-042129.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1865697/000121390023042129/0001213900-23-042129-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1865697/000121390023042129/ea179092-8k_genesis.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T17:31:57.780154+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":"b3d3c846ec6ebd52ad18540503d516340f822245","claim":"Genesis Growth Tech Acquisition Corp. reported that prior financial statements should not be relied upon.","evidence_excerpt":"the previously issued financial statements are no longer to be relied upon and are to be restated and corrected","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1865697/000121390023042129/0001213900-23-042129-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"}