{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-23-038043","form_type":"8-K","ticker":"LNZA","cik":"0001843724","company_name":"LanzaTech Global, Inc.","filed_at":"2023-11-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.979356+00:00","generated_at":"2026-06-08T07:38:01.421084+00:00","sec_items":["2.02","4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"LanzaTech restates Q1/Q2 2023 financials; Q3 revenue surges 143% YoY","bullets":["Non-reliance on Q1 and Q2 2023 financials due to FPA accounting; restatement to reclassify $60.5M prepayment to equity.","Q3 2023 revenues $19.6M (+143% YoY); net loss $(25.3)M vs $(22.3)M prior year.","Adjusted EBITDA $(19.1)M, 20% improvement QoQ; cash $136.9M.","IndianOil refinery startup in India, Brookfield co-development projects, LanzaJet SAF facility expected early 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-23-038043","json":"https://secwatch.observer/filing/0001628280-23-038043.json","markdown":"https://secwatch.observer/filing/0001628280-23-038043.md","text":"https://secwatch.observer/filing/0001628280-23-038043.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1843724/000162828023038043/0001628280-23-038043-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1843724/000162828023038043/lnza-20231109.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T07:38:01.421084+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":"bed7019d6e7a3d359d9745dd358d0cf1258e2ce4","claim":"LanzaTech Global, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On November 8, 2023, the Audit Committee of LanzaTech Global, Inc. (the “Company” or “LanzaTech”), after considering the recommendations of management, concluded that the Company’s previously issued consolidated financial statements as of and for the quarters ended March 31, 2023 and June 30, 2023 (collectively, the “Previous Financial Statements”) 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/1843724/000162828023038043/0001628280-23-038043-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"},{"claim_id":"01078e407d3f7db5fb76d28ba53f9fef4930d367","claim":"LanzaTech Global, Inc. reported the third quarter of 2023 results: revenue $19.6 million, net income $(25.3) million.","evidence_excerpt":"reference in such filing. --- EX-99.1 (EX-99.1) --- a3q23lnzaearningsrelease LanzaTech Global, Inc. Announces Third Quarter 2023 Financial Results Operating revenues of $19.6 million for third quarter 2023, an increase of 143% over third quarter 2022 Continued progress starting up commercial-scale plants with successful startup at partner IndianOil","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1843724/000162828023038043/0001628280-23-038043-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the third quarter of 2023"},{"label":"Revenue","value":"$19.6 million"},{"label":"Net income","value":"$(25.3) million"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}