{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-095265","form_type":"8-K","ticker":"BREZ","cik":"0002095443","company_name":"Breeze Acquisition Corp. II","filed_at":"2026-08-29T00:15:23+00:00","discovered_at":"2026-08-31T11:00:00.779426+00:00","generated_at":"2026-08-31T11:01:19.718849+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Breeze Acquisition Corp. II restates May 14, 2026 balance sheet; $1.15M reclassified as receivable","bullets":["Audit Committee concluded May 14, 2026 balance sheet should no longer be relied upon due to accounting error for legal advisor fees.","Company recorded $1,957,000 accrued expenses, $93,000 APIC, and $1,150,000 offering costs; advisors performed no services, so $1.15M should be receivable.","Restatement will exclude accrued expenses and APIC, reclassify $1.15M as receivable from Sponsor.","Material weakness in internal control over financial reporting related to contract review; remediation plan implemented.","Restated financials to be filed in amendment to 8-K and in Q2 10-Q."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-095265","json":"https://secwatch.observer/filing/0001213900-26-095265.json","markdown":"https://secwatch.observer/filing/0001213900-26-095265.md","text":"https://secwatch.observer/filing/0001213900-26-095265.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2095443/000121390026095265/0001213900-26-095265-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2095443/000121390026095265/ea0303565-8k_breeze2.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-31T11:01:19.718849+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"}