---
schema_version: "secwatch.filing_event.v1"
accession: "0001829126-22-000981"
form_type: "8-K/A"
ticker: "MLGO"
cik: "0001800392"
company_name: "MicroAlgo Inc."
filed_at: "2022-01-18T23:59:59+00:00"
generated_at: "2026-06-27T17:38:34.066860+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Venus Acquisition restates Feb 2021 balance sheet; reclassifies warrants as equity, shares as temporary equity

## Summary
- Restated balance sheet reclassifies 4,600,000 Public Warrants from liabilities to equity; no effect on operating expenses or cash.
- All 4,600,000 ordinary shares subject to redemption reclassified as temporary equity instead of permanent equity.
- Management identified material weakness in internal control over financial reporting related to complex equity instruments.
- Restatement triggered by April 2021 SEC staff statement on SPAC warrant accounting.

## SEC filing metadata
- accession: 0001829126-22-000981
- form_type: 8-K/A
- ticker: MLGO
- cik: 0001800392
- company_name: MicroAlgo Inc.
- filed_at: 2022-01-18T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 9.01, 8.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1800392/000182912622000981/0001829126-22-000981-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1800392/000182912622000981/venusacquisition_8ka.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001829126-22-000981
- JSON: https://secwatch.observer/filing/0001829126-22-000981.json
- Plain text: https://secwatch.observer/filing/0001829126-22-000981.txt

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