---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-22-036320"
form_type: "8-K"
ticker: null
cik: "0001888734"
company_name: "GLOBALINK INVESTMENT INC."
filed_at: "2022-12-22T23:59:59+00:00"
generated_at: "2026-06-21T00:20:58.422499+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Globalink Investment restates financials due to warrant misclassification error

## Summary
- Audit committee on Nov 10, 2022 concluded FY2021, Q1 2022, Q2 2022 financials were unreliable.
- Warrants misclassified as equity will be reclassified as liabilities; restated filings were filed Dec 5, 2022.
- Future warrant fair value changes will be non-cash charges; liability treatment continues unless warrants amended.
- Company has no operating revenues and expects none until after initial business combination.

## SEC filing metadata
- accession: 0001493152-22-036320
- form_type: 8-K
- cik: 0001888734
- company_name: GLOBALINK INVESTMENT INC.
- filed_at: 2022-12-22T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1888734/000149315222036320/0001493152-22-036320-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1888734/000149315222036320/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-22-036320
- JSON: https://secwatch.observer/filing/0001493152-22-036320.json
- Plain text: https://secwatch.observer/filing/0001493152-22-036320.txt

## Key facts
- Auditor Changes
  GLOBALINK INVESTMENT INC. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  source text: should no longer be relied upon due to the misclassification of the Company’s outstanding warrants as components of equity instead of as liabilities
  evidence_url: https://www.sec.gov/Archives/edgar/data/1888734/000149315222036320/0001493152-22-036320-index.htm

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