---
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"
generated_at: "2026-05-23T15:00:56.812679+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Abpro Holdings restates FY22, FY23, Q3 2024 due to $3.3M liability understatement

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 4.02
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-25-032083
- JSON: https://secwatch.observer/filing/0001213900-25-032083.json
- Plain text: https://secwatch.observer/filing/0001213900-25-032083.txt

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