---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-22-025739"
form_type: "8-K"
ticker: "MITQ"
cik: "0001770236"
company_name: "MOVING iMAGE TECHNOLOGIES INC."
filed_at: "2022-02-22T23:59:59+00:00"
generated_at: "2026-06-27T06:13:40.922214+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# MITQ restates Q1 FY2022 financials; prior statements no longer reliable

## Summary
- Restatement changes acquisition of MiT LLC from reverse merger to business combination.
- Net loss adjusted: Q1 FY2022 loss increased from $576K to $578K; Q1 FY2021 loss decreased from $389K to $370K.
- Total liabilities/equity revised: $15,702K to $15,703K (2021) and $5,719K to $5,720K (2020).
- Additional paid-in capital increased by $1,601K for Q1 2021; retained earnings added $(1,740K).

## SEC filing metadata
- accession: 0001104659-22-025739
- form_type: 8-K
- ticker: MITQ
- cik: 0001770236
- company_name: MOVING iMAGE TECHNOLOGIES INC.
- filed_at: 2022-02-22T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1770236/000110465922025739/0001104659-22-025739-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1770236/000110465922025739/tm225225d3_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-22-025739
- JSON: https://secwatch.observer/filing/0001104659-22-025739.json
- Plain text: https://secwatch.observer/filing/0001104659-22-025739.txt

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