{"schema_version":"secwatch.filing_event.v1","accession":"0001829126-25-008044","form_type":"8-K/A","ticker":"QUMS","cik":"0002070900","company_name":"Quantumsphere Acquisition Corp","filed_at":"2025-10-10T23:59:59+00:00","discovered_at":"2026-05-14T18:02:41.527474+00:00","generated_at":"2026-05-17T04:07:12.163694+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Quantumsphere raises $82.8M in IPO; going concern doubt, restatement","bullets":["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."],"urls":{"canonical":"https://secwatch.observer/filing/0001829126-25-008044","json":"https://secwatch.observer/filing/0001829126-25-008044.json","markdown":"https://secwatch.observer/filing/0001829126-25-008044.md","text":"https://secwatch.observer/filing/0001829126-25-008044.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2070900/000182912625008044/0001829126-25-008044-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2070900/000182912625008044/quantumsphereacq_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T04:07:12.163694+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"}