{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-098452","form_type":"8-K/A","ticker":"BREZ","cik":"0002095443","company_name":"Breeze Acquisition Corp. II","filed_at":"2026-09-09T21:17:16+00:00","discovered_at":"2026-09-09T21:18:00.496132+00:00","generated_at":"2026-09-09T21:18:14.701682+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Breeze Acquisition restates May 14 balance sheet; going concern doubt raised","bullets":["Restates May 14, 2026 balance sheet; corrects $1.957M overstatement of accrued expenses and offering costs.","Error: $1.15M cash payment to advisors reclassified as due from Sponsor; APIC up $1.9M.","Auditor raises substantial doubt about going concern; must complete business combination by May 14, 2027.","Restatement also removes disclosures on advisory services agreement from notes."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-098452","json":"https://secwatch.observer/filing/0001213900-26-098452.json","markdown":"https://secwatch.observer/filing/0001213900-26-098452.md","text":"https://secwatch.observer/filing/0001213900-26-098452.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2095443/000121390026098452/0001213900-26-098452-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2095443/000121390026098452/ea0304894-8ka1_breeze2.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-09-09T21:18:14.701682+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"}