Quantumsphere raises $82.8M in IPO; going concern doubt, restatement

Quantumsphere Acquisition Corp

IPO of 8,280,000 units at $10/unit grossed $82.8M; sponsor bought 228,650 private units for $2.29M.
Trust account holds $82.8M; must complete business combination by Feb 7, 2027 or liquidate.
Auditor flags substantial doubt about going concern; working capital only $1.1M insufficient for operations.
Financial statements restated to correct omission of finder fee agreement with Aspira Capital Consulting.

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