The restatement by SeaStar Medical is focused on non-cash accounting items, which typically involve adjustments that do not affect cash flow or operational capabilities. Given the company's assurance that there will be no material impact on its business operations or cash position, the short-term impact on the stock price is likely to be neutral. Investors may view the transparency and proactive approach to correct financial reporting as a positive sign, but the nature of the restatement itself does not directly influence the company's fundamental value or operational efficiency.