{"filing":{"accession_number":"0001213900-26-110392","cik":"0002102123","ticker":"AACPU","company_name":"Apogee Acquisition Corp","form":"8-K","filing_date":"2026-10-16","report_date":"2026-10-13","primary_document":"ea0308482-8k_apogee.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2102123/000121390026110392/ea0308482-8k_apogee.htm"},"events":[{"id":35900,"run_id":33089,"accession_number":"0001213900-26-110392","anchor_item_number":"4.02","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"On October 14, 2026, the Company's audit committee concluded that the unaudited condensed financial statements in the Q2 10-Q should be restated to correct identified errors in proceeds contributed to the trust account, private placement units, Class A ordinary shares subject to redemption, and warrants. Amendment No. 1 to the Q2 10-Q was filed to reflect these corrections.","company_name":"Apogee Acquisition Corp","ticker":"AACPU","filing_date":"2026-10-16","form":"8-K","submitted_at":null,"items":[{"id":40127,"accession_number":"0001213900-26-110392","item_number":"4.02","item_title":null,"event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"The Company's audit committee concluded on October 14, 2026, that the unaudited condensed financial statements in the Q2 10-Q \"should be restated to correct\" identified errors in proceeds contributed to the trust account, private placement units, Class A ordinary shares subject to redemption, and warrants. The Company filed Amendment No. 1 to restate the Q2 10-Q. This is a classic financial restatement disclosure under Item 4.02, signaling non-reliance on previously issued financial statements due to accounting errors.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-19T10:01:59.140403+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":35901,"run_id":33089,"accession_number":"0001213900-26-110392","anchor_item_number":"5.02","event_type":"exec_departure","event_domain":"governance","is_material":true,"confidence":0.92,"summary":"Two executive departures were disclosed: Anna Brunelle resigned from the Board and its committees effective October 13, 2026, and Tom Watson resigned as Chief Operating Officer effective October 14, 2026. These departures occurred during a period when the Company was addressing material accounting restatements.","company_name":"Apogee Acquisition Corp","ticker":"AACPU","filing_date":"2026-10-16","form":"8-K","submitted_at":null,"items":[{"id":40128,"accession_number":"0001213900-26-110392","item_number":"5.02","item_title":"Departure","event_type":"exec_departure","event_domain":"governance","is_material":true,"confidence":0.92,"reasoning":"The section discloses two executive departures: Anna Brunelle's resignation from the Board and its committees effective October 13, 2026, and Tom Watson's resignation as Chief Operating Officer effective October 14, 2026. While the section also mentions Christopher Valentine's appointment to the audit committee, the principal disclosed actions center on the departures of named officers/directors. For a SPAC (Apogee Acquisition Corp), officer departures during what may be a critical transaction phase are material to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-19T10:01:59.140403+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":40127,"accession_number":"0001213900-26-110392","item_number":"4.02","item_title":null,"event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"The Company's audit committee concluded on October 14, 2026, that the unaudited condensed financial statements in the Q2 10-Q \"should be restated to correct\" identified errors in proceeds contributed to the trust account, private placement units, Class A ordinary shares subject to redemption, and warrants. The Company filed Amendment No. 1 to restate the Q2 10-Q. This is a classic financial restatement disclosure under Item 4.02, signaling non-reliance on previously issued financial statements due to accounting errors.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-19T10:01:59.140403+00:00","company_name":"Apogee Acquisition Corp","ticker":"AACPU","filing_date":"2026-10-16"},{"id":40128,"accession_number":"0001213900-26-110392","item_number":"5.02","item_title":"Departure","event_type":"exec_departure","event_domain":"governance","is_material":true,"confidence":0.92,"reasoning":"The section discloses two executive departures: Anna Brunelle's resignation from the Board and its committees effective October 13, 2026, and Tom Watson's resignation as Chief Operating Officer effective October 14, 2026. While the section also mentions Christopher Valentine's appointment to the audit committee, the principal disclosed actions center on the departures of named officers/directors. For a SPAC (Apogee Acquisition Corp), officer departures during what may be a critical transaction phase are material to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-19T10:01:59.140403+00:00","company_name":"Apogee Acquisition Corp","ticker":"AACPU","filing_date":"2026-10-16"}]}