---
schema_version: "secwatch.filing_event.v1"
accession: "0001062993-24-014097"
form_type: "8-K"
ticker: "HMMR"
cik: "0001539680"
company_name: "HAMMER TECHNOLOGY HOLDINGS CORP."
filed_at: "2024-07-26T23:59:59+00:00"
generated_at: "2026-05-31T15:57:33.661207+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.9
calibrated_materiality_score: 0.9
confidence: "high"
source: SEC EDGAR
---

# Hammer Fiber Optics says FY2022 and FY2023 audit opinions are unreliable; will restate

## Summary
- Auditor Fruci notified company on July 23, 2024 that audit opinions for FY July 31, 2022 and FY July 31, 2023 are not reliable due to insufficient procedures.
- Omitted audit procedures are in progress; company will file amended 10-Ks with new audit opinions upon completion.
- Company provided Fruci with disclosure copy; Fruci furnished letter to SEC agreeing with statements made in this 8-K.

## SEC filing metadata
- accession: 0001062993-24-014097
- form_type: 8-K
- ticker: HMMR
- cik: 0001539680
- company_name: HAMMER TECHNOLOGY HOLDINGS CORP.
- filed_at: 2024-07-26T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.9
- calibrated_materiality_score: 0.9
- confidence: high
- sec_items: 4.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1539680/000106299324014097/0001062993-24-014097-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1539680/000106299324014097/form8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001062993-24-014097
- JSON: https://secwatch.observer/filing/0001062993-24-014097.json
- Plain text: https://secwatch.observer/filing/0001062993-24-014097.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.