{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-078600","form_type":"8-K","ticker":"ATEK","cik":"0001882198","company_name":"Athena Technology Acquisition Corp. II","filed_at":"2024-09-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.094834+00:00","generated_at":"2026-05-31T05:02:35.874420+00:00","sec_items":["4.02","8.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Athena Tech SPAC restates Q3 2023 financials over $1.5M trust error; extends deadline to Oct 14","bullets":["Non-reliance on Q3 2023 unaudited financials due to $1.5M trust withdrawal incorrectly recorded as investments instead of restricted cash.","Restated financials to be included in 2023 10-K; material weaknesses in internal control over financial reporting identified.","Deposited $25,755.62 into trust for seventh monthly extension, moving deadline from Sept 14 to Oct 14, 2024.","Ticker symbols: ATEK, ATEK.U, ATEK WS on NYSE American."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-078600","json":"https://secwatch.observer/filing/0001213900-24-078600.json","markdown":"https://secwatch.observer/filing/0001213900-24-078600.md","text":"https://secwatch.observer/filing/0001213900-24-078600.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1882198/000121390024078600/0001213900-24-078600-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1882198/000121390024078600/ea0214400-8k_athena2.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T05:02:35.874420+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"}