{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-045725","form_type":"8-K","ticker":"AISP","cik":"0001842566","company_name":"Airship AI Holdings, Inc.","filed_at":"2023-06-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:41.134775+00:00","generated_at":"2026-06-14T08:30:26.961855+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"BYTE Acquisition Corp. restates Q1 2023 financials due to $0.02/share redemption error","bullets":["Audit committee concluded Q1 2023 financials should no longer be relied upon due to a $0.02/share redemption miscalculation.","Redemption payable and Class A shares subject to possible redemption were understated; total assets and liabilities unchanged.","Material weakness identified in internal control over financial reporting; disclosure controls ineffective.","Company will file a Form 10-Q/A to restate the financial statements."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-045725","json":"https://secwatch.observer/filing/0001213900-23-045725.json","markdown":"https://secwatch.observer/filing/0001213900-23-045725.md","text":"https://secwatch.observer/filing/0001213900-23-045725.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1842566/000121390023045725/0001213900-23-045725-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1842566/000121390023045725/ea179537-8k_byteacq.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T08:30:26.961855+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":"aeb4125279f97d3f272d8752ade819d62989b252","claim":"Airship AI Holdings, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"concluded that the Company’s previously issued financial statements and other financial data as of March 31, 2023, filed with the SEC in the 2023 Q1 10-Q, should be restated and should no longer be relied upon.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1842566/000121390023045725/0001213900-23-045725-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}