{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-044508","form_type":"8-K","ticker":"IGTA","cik":"0001866838","company_name":"Inception Growth Acquisition Ltd","filed_at":"2024-05-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:20.989564+00:00","generated_at":"2026-06-01T16:59:20.321404+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Inception Growth Acquisition restates prior financials; overstates deferred underwriting by $337,500","bullets":["Audit committee finds six prior 10-Qs (2022-2023) unreliable due to accounting errors.","Errors: overstated deferred underwriting compensation by $337,500 and misclassified non-redemption expenses as APIC.","Company will amend prior 10-Qs; no impact expected on cash, revenues, liquidity, or trust account.","Material weakness identified in internal controls; disclosure controls ineffective.","Errors discussed with independent accountant Adeptus Partners."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-044508","json":"https://secwatch.observer/filing/0001213900-24-044508.json","markdown":"https://secwatch.observer/filing/0001213900-24-044508.md","text":"https://secwatch.observer/filing/0001213900-24-044508.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1866838/000121390024044508/0001213900-24-044508-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1866838/000121390024044508/ea0206356-8k_inception.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T16:59:20.321404+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"}