---
schema_version: "secwatch.filing_event.v1"
accession: "0001562762-22-000470"
form_type: "8-K"
ticker: null
cik: "0001870258"
company_name: "MELI Kaszek Pioneer Corp"
filed_at: "2022-11-21T23:59:59+00:00"
generated_at: "2026-06-21T15:19:27.385517+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# MEKA restates EPS for three periods due to Class L share accounting error; material weakness cited.

## Summary
- EPS restated for Sep 30, 2021 and period May 27, 2021–Dec 31, 2021; prior EPS no longer reliable.
- Class L shares EPS of $(4.38) for May–Sep 2021; Class A EPS revised from $(6.77)/$(8.17) to $(0.95)/$(1.53).
- Restatement is non-cash, non-operating; no impact on total assets, liabilities, or net income.
- Material weakness in internal controls over EPS calculation; remediation underway.

## SEC filing metadata
- accession: 0001562762-22-000470
- form_type: 8-K
- cik: 0001870258
- company_name: MELI Kaszek Pioneer Corp
- filed_at: 2022-11-21T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1870258/000156276222000470/0001562762-22-000470-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1870258/000156276222000470/meka-20221121x8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001562762-22-000470
- JSON: https://secwatch.observer/filing/0001562762-22-000470.json
- Plain text: https://secwatch.observer/filing/0001562762-22-000470.txt

## Key facts
- Auditor Changes
  MELI Kaszek Pioneer Corp reported that prior financial statements should not be relied upon.
  - Action: non reliance
  source text: On November 21, 2022, MELI Kaszek Pioneer Corp (the “Company” or “MEKA”) in consultation with the audit committee of the board of directors of the Company (the “Audit Committee”), concluded that the net loss per ordinary share (“EPS”) in the Company’s previously issued financial statements for the three-months period ended September 30, 2021, the period from May 27, 2021 (inception) through September 30, 2021 and the period from May 27, 2021 (inception) through December 31, 2021 (collectively, the “Restated Periods”) require restatement and should no longer be relied upon.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1870258/000156276222000470/0001562762-22-000470-index.htm

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