{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-035833","form_type":"8-K/A","ticker":"HOVR","cik":"0001930021","company_name":"New Horizon Aircraft Ltd.","filed_at":"2024-04-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.232617+00:00","generated_at":"2026-06-03T09:53:18.690454+00:00","sec_items":["9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"low","headline":"New Horizon Aircraft files 8-K/A with restated financials reclassifying deferred development costs to R&D","bullets":["Filed Amendment No. 2 to 8-K from Jan 12, 2024; restating Legacy Horizon's financials.","Restatement reclassifies previously capitalized deferred development costs to operating R&D costs for FY ended May 31, 2023.","Restated audited financials for Robinson Aircraft Ltd. for years ended May 31, 2023 and 2022 attached as Exhibit 99.1.","No other amendments or updates; earlier filings remain unchanged."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-035833","json":"https://secwatch.observer/filing/0001213900-24-035833.json","markdown":"https://secwatch.observer/filing/0001213900-24-035833.md","text":"https://secwatch.observer/filing/0001213900-24-035833.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1930021/000121390024035833/0001213900-24-035833-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1930021/000121390024035833/ea0204402-8ka2_new.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T09:53:18.690454+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}