{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-056938","form_type":"8-K","ticker":"HGAS","cik":"0001817232","company_name":"Global Gas Corp","filed_at":"2023-07-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.402980+00:00","generated_at":"2026-06-13T08:20:28.053761+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Dune Acquisition to restate 2022 financials due to clerical error in stockholders' deficit","bullets":["Non-reliance on previously issued audited 2022 financial statements due to error in net income in stockholders' deficit.","Restatement limited to Consolidated Statements of Changes in Stockholders' Deficit for 2022 and 2021.","No impact on cash position, revenues, or liquidity expected.","Company will file Amendment No. 1 to its 2022 Form 10-K to correct the clerical error.","Management and audit committee concluded non-reliance on July 14, 2023; discussed with auditor WithumSmith+Brown."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-056938","json":"https://secwatch.observer/filing/0001213900-23-056938.json","markdown":"https://secwatch.observer/filing/0001213900-23-056938.md","text":"https://secwatch.observer/filing/0001213900-23-056938.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1817232/000121390023056938/0001213900-23-056938-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1817232/000121390023056938/ea181809-8k_duneacq.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T08:20:28.053761+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":"5786ad6db4b935e772af71833496600da835c4c3","claim":"Global Gas Corp reported that prior financial statements should not be relied upon.","evidence_excerpt":"management of Dune Acquisition Corporation (the “Company”) has concluded that the previously issued audited financial statements for the year ended December 31, 2022 should be restated","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1817232/000121390023056938/0001213900-23-056938-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"WithumSmith+Brown, PC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}