{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-22-002806","form_type":"8-K","ticker":"RMCO","cik":"0001843656","company_name":"Royalty Management Holding Corp","filed_at":"2022-03-09T23:59:59+00:00","discovered_at":"2026-05-14T18:04:08.789654+00:00","generated_at":"2026-06-27T00:31:08.845642+00:00","sec_items":["4.02"],"event_type":"other","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"American Acquisition Opportunity non-reliance on prior financials due to SPAC share classification error","bullets":["Audit Committee on March 7, 2022 concluded prior financials should no longer be relied upon.","Error: Public Shares incorrectly classified as permanent equity instead of temporary equity per ASC 480.","Affected periods: audited balance sheet March 17, 2021 and unaudited Q1, Q2, Q3 2021.","Company will file amended Q3 2021 10-Q; no impact on cash position or trust account.","Restatement does not change cash held in trust or operating cash."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-22-002806","json":"https://secwatch.observer/filing/0001654954-22-002806.json","markdown":"https://secwatch.observer/filing/0001654954-22-002806.md","text":"https://secwatch.observer/filing/0001654954-22-002806.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1843656/000165495422002806/0001654954-22-002806-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1843656/000165495422002806/amao_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T00:31:08.845642+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"}