---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-24-042931"
form_type: "8-K"
ticker: "AMOD"
cik: "0001862463"
company_name: "ALPHA MODUS HOLDINGS, INC."
filed_at: "2024-05-14T23:59:59+00:00"
generated_at: "2026-06-02T01:18:50.403138+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Insight Acquisition restates Q3 2023 financials; trust account over-withdrawals material

## Summary
- Over-withdrew $1,049,359 from trust; $628,758 due to redeemed shareholders; $994,950 due from sponsor as of Sep 30, 2023.
- Restatement adjustments affect Class A common stock, additional paid-in capital, and accumulated deficit.
- Company concluded material weakness exists in disclosure controls and internal control over financial reporting.
- Funds held in operating account were not used in accordance with the Trust Agreement.

## SEC filing metadata
- accession: 0001213900-24-042931
- form_type: 8-K
- ticker: AMOD
- cik: 0001862463
- company_name: ALPHA MODUS HOLDINGS, INC.
- filed_at: 2024-05-14T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1862463/000121390024042931/0001213900-24-042931-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1862463/000121390024042931/ea0206034-8k_insight.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-24-042931
- JSON: https://secwatch.observer/filing/0001213900-24-042931.json
- Plain text: https://secwatch.observer/filing/0001213900-24-042931.txt

## Key facts
- Auditor Changes
  ALPHA MODUS HOLDINGS, INC. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  - Auditor: WithumSmith+Brown, PC
  source text: mended and restated certificate of incorporation to extend the Combination Period, from September 7, 2023 to June 7, 2024 (as noted in Note 1). In connection with the stockholder’s vote at the annual meeting, there was a share redemption in exchange for a redemption payment paid to the redeeming shareholders. Upon calculation of the over withdrawals, the Company determined that $628,758 of the over withdrawn amount is due to those redeemed shareholders and has accounted for this on the balance sheet as due to shareholders as of December 31, 2023, however, this amount should have been recorded as of September 30, 2023. Additionally, of the $1,049,359 over withdrawal amount noted above, $994,950 was over withdrawn as of September 30, 2023 and should be accounted of as due from Sponsor. The Company determined these errors were material to the Form 10-Q for the three and nine months ended Se
  evidence_url: https://www.sec.gov/Archives/edgar/data/1862463/000121390024042931/0001213900-24-042931-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.