{"schema_version":"secwatch.filing_event.v1","accession":"0001829126-25-002437","form_type":"8-K","ticker":"CXAI","cik":"0001820875","company_name":"CXApp Inc.","filed_at":"2025-04-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.920415+00:00","generated_at":"2026-05-23T19:53:33.704956+00:00","sec_items":["2.02","4.02","7.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"CXApp restates prior financials; reports record ARR and 82% gross margin for FY2024","bullets":["Restating unaudited Q2/Q3 2024 statements due to understated legal accrual and improper convertible note derivative accounting.","Management identifies material weakness in internal control over financial reporting; disclosure controls not effective.","FY2024 ARR grew double-digit; subscription revenue 87% of total vs. 78% in 2023; NRR 101% vs. 73%.","Gross margin improved to 82% (from 78%); expenses reduced 20%, EBITDA up 30%.","New CXAI Kiosk and CXAI VU deployed; Google Cloud partnership; plans Investor Day May 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001829126-25-002437","json":"https://secwatch.observer/filing/0001829126-25-002437.json","markdown":"https://secwatch.observer/filing/0001829126-25-002437.md","text":"https://secwatch.observer/filing/0001829126-25-002437.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1820875/000182912625002437/0001829126-25-002437-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1820875/000182912625002437/cxapp_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T19:53:33.704956+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"}