{"schema_version":"secwatch.filing_event.v1","accession":"0001829126-24-001957","form_type":"8-K","ticker":"ALSAF","cik":"0001865111","company_name":"Alpha Star Acquisition Corp","filed_at":"2024-03-28T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.139687+00:00","generated_at":"2026-06-04T06:35:11.898991+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Alpha Star Acquisition restates financials due to classification errors; non-reliance on prior statements","bullets":["Cash held in trust account reclassified from current assets to long-term assets.","Deferred underwriting commission reclassified from current liabilities to long-term liabilities.","Restating audited FY2021 and FY2022, unaudited Q1-Q3 2022 and Q1-Q3 2023 financials.","No impact on cash or trust balance; material weakness in internal controls identified.","Audit committee determined prior financial statements should no longer be relied upon."],"urls":{"canonical":"https://secwatch.observer/filing/0001829126-24-001957","json":"https://secwatch.observer/filing/0001829126-24-001957.json","markdown":"https://secwatch.observer/filing/0001829126-24-001957.md","text":"https://secwatch.observer/filing/0001829126-24-001957.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1865111/000182912624001957/0001829126-24-001957-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1865111/000182912624001957/alphastaracq_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T06:35:11.898991+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":"451bb3ef321d852d935464076989f6b24a61bbea","claim":"Alpha Star Acquisition Corp reported that prior financial statements should not be relied upon.","evidence_excerpt":"ecember 21, 2021 (the “ Prior 8-K ”) should no longer be relied upon due to the classification errors described above. As a result, the Company plans to amend the Prior 10-Ks to restate its audited financial statements as of and for the year ended December","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1865111/000182912624001957/0001829126-24-001957-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}