---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-22-028148"
form_type: "8-K/A"
ticker: "MITQ"
cik: "0001770236"
company_name: "MOVING iMAGE TECHNOLOGIES INC."
filed_at: "2022-02-28T23:59:59+00:00"
generated_at: "2026-06-27T03:46:48.681643+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Moving iMage Technologies restates Sept 30, 2021 financials; merger incorrectly accounted as reverse acquisition

## Summary
- CohnReznick informed company on Feb 17, 2022 of material misstatement in Sept 30, 2021 & 2020 interim financials.
- Previously filed Sept 2021 10-Q incorrectly accounted for July 7, 2021 merger of MiT LLC as reverse merger instead of pooling of interests.
- Restatement impacts total liabilities, net loss, net loss per share, and stockholders' equity for the periods.
- Company plans to amend the September 2021 10-Q to reflect proper accounting as merger of entities under common control.
- Original 8-K filed Feb 22 without auditor input; this filing amends and restates with corrected disclosure and auditor letter.

## SEC filing metadata
- accession: 0001104659-22-028148
- form_type: 8-K/A
- ticker: MITQ
- cik: 0001770236
- company_name: MOVING iMAGE TECHNOLOGIES INC.
- filed_at: 2022-02-28T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 4.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1770236/000110465922028148/0001104659-22-028148-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1770236/000110465922028148/tm227904d1_8ka.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-22-028148
- JSON: https://secwatch.observer/filing/0001104659-22-028148.json
- Plain text: https://secwatch.observer/filing/0001104659-22-028148.txt

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