---
schema_version: "secwatch.filing_event.v1"
accession: "0001654954-21-011220"
form_type: "8-K"
ticker: "RMCO"
cik: "0001843656"
company_name: "Royalty Management Holding Corp"
filed_at: "2021-10-20T23:59:59+00:00"
generated_at: "2026-06-28T19:44:14.585301+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# American Acquisition Opportunity restates financials for warrant liability reclassification

## Summary
- Audit committee on Oct 18, 2021 determined non-reliance on March 17, 2021 balance sheet and Q1/Q2 2021 quarterly reports.
- Previously classified private and public warrants as equity; reclassifying to liabilities per SEC April 12, 2021 guidance.
- Company expects to file amended quarterly reports reflecting the reclassification and expanded disclosures.
- No impact on cash position or cash held in trust account; adjustments only affect warrant classification.
- Going forward, warrants will continue as liabilities, requiring fair value measurement and potentially affecting results.

## SEC filing metadata
- accession: 0001654954-21-011220
- form_type: 8-K
- ticker: RMCO
- cik: 0001843656
- company_name: Royalty Management Holding Corp
- filed_at: 2021-10-20T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1843656/000165495421011220/0001654954-21-011220-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1843656/000165495421011220/amao_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-21-011220
- JSON: https://secwatch.observer/filing/0001654954-21-011220.json
- Plain text: https://secwatch.observer/filing/0001654954-21-011220.txt

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