{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-039002","form_type":"8-K/A","ticker":"PEVM","cik":"0001879848","company_name":"PHOENIX MOTOR INC.","filed_at":"2024-10-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.227601+00:00","generated_at":"2026-05-30T23:48:28.951352+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Phoenix Motor says Proterra acquisition financial statements filed April 10 are unreliable","bullets":["On April 30, 2024, management and audit committee determined Exhibits 99.1 and 99.2 from prior 8-K/A cannot be relied upon.","Proterra financials labeled audited but were unaudited due to disclaimer opinion from Ping Xie CPA LLC.","Balance sheet included significant assets not acquired and liabilities not assumed; revenue/expenses cannot be determined.","Pro forma financials did not apply purchase accounting per Article 11 of Regulation S-X.","Item 9.01(a) audited financials unavailable due to integrated Proterra data and lack of access; company cannot provide required statements."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-039002","json":"https://secwatch.observer/filing/0001493152-24-039002.json","markdown":"https://secwatch.observer/filing/0001493152-24-039002.md","text":"https://secwatch.observer/filing/0001493152-24-039002.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1879848/000149315224039002/0001493152-24-039002-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1879848/000149315224039002/form8-ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T23:48:28.951352+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"}