secwatch.observer — SEC 8-K summary
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Issuer:     Perception Capital Corp. IV (—)
CIK:        0001870143
Form:       8-K
Filed at:   2024-04-22T23:59:59+00:00
Accession:  0001213900-24-034648
Event type: other_material
Sentiment:  negative
Materiality: 0.65
Item codes: 4.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Perception Capital IV says Q1-Q3 2023 financials non-reliable due to accounting errors
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- Unaudited financials for March, June, Sept 2023 quarters should no longer be relied upon.
- Errors relate to accounting for related party notes; previously at fair value, should be at cost.
- Material weakness in internal control over financial reporting identified.
- No impact on cash position or trust account balance.
- Company will not amend the original filings; remediation steps underway per Form 10-K.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1870143/000121390024034648/0001213900-24-034648-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1870143/000121390024034648/ea0204318-8k_percep4.htm
  HTML page:      https://secwatch.observer/filing/0001213900-24-034648

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