{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-032083","form_type":"8-K","ticker":"ABPO","cik":"0001893219","company_name":"Abpro Holdings, Inc.","filed_at":"2025-04-15T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.393071+00:00","generated_at":"2026-05-23T15:00:56.812679+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Abpro Holdings restates FY22, FY23, Q3 2024 due to $3.3M liability understatement","bullets":["Audit committee concluded prior-period financials should no longer be relied upon.","Estimated $3.3 million increase to accrued expenses, total liabilities, and accumulated deficit per period.","Error arose from understatement of liabilities under a license agreement.","Company will file restated financials in 2024 Form 10-K, not amend prior filings.","Discussed the matter with auditor Wolf & Company, P.C."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-032083","json":"https://secwatch.observer/filing/0001213900-25-032083.json","markdown":"https://secwatch.observer/filing/0001213900-25-032083.md","text":"https://secwatch.observer/filing/0001213900-25-032083.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1893219/000121390025032083/0001213900-25-032083-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1893219/000121390025032083/ea0238185-8k_abpro.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T15:00:56.812679+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"}