{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-005210","form_type":"8-K","ticker":"JTAI","cik":"0001861622","company_name":"Jet.AI Inc.","filed_at":"2023-02-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:47.233711+00:00","generated_at":"2026-06-19T12:06:22.293219+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Oxbridge Acquisition restates financials; reclassifies public shares as temporary equity","bullets":["Non-reliance on financial statements from Aug 2021 IPO balance sheet through Q3 2022 10-Q.","Reclassification of all Public Shares to temporary equity per ASC 480-10-S99-3A reevaluation.","Restatement does not affect total assets, liabilities, net income, cash flows, or trust account.","Audit committee concluded after discussion with management; amendment to 2021 10-K and Q3 2022 10-Q to follow."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-005210","json":"https://secwatch.observer/filing/0001493152-23-005210.json","markdown":"https://secwatch.observer/filing/0001493152-23-005210.md","text":"https://secwatch.observer/filing/0001493152-23-005210.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1861622/000149315223005210/0001493152-23-005210-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1861622/000149315223005210/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-19T12:06:22.293219+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":[{"claim_id":"f2fb5973a7567fa8e39541a061b1f466c8fd177c","claim":"Jet.AI Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"should be restated to report all Public Shares as temporary equity and should no longer be relied upon","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1861622/000149315223005210/0001493152-23-005210-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}