{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-25-137191","form_type":"8-K","ticker":"PNNT","cik":"0001383414","company_name":"PENNANTPARK INVESTMENT CORP","filed_at":"2025-06-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.124570+00:00","generated_at":"2026-05-19T18:12:48.416837+00:00","sec_items":["8.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"PNNT portfolio company JF Holdings audited financials unreliable due to goodwill error","bullets":["BDO advised PNNT on May 15 that JF Holdings audited FY2024 and 2023 financials violate Rule 3-09 due to goodwill amortization election.","PNNT disclaims reliance on those JF Holdings financials; its own 10-K and 10-Qs remain reliable.","Company will file corrected JF Holdings financials when available.","Issue does not impact PNNT's audited statements or RSM US LLP's opinion."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-137191","json":"https://secwatch.observer/filing/0001193125-25-137191.json","markdown":"https://secwatch.observer/filing/0001193125-25-137191.md","text":"https://secwatch.observer/filing/0001193125-25-137191.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1383414/000119312525137191/0001193125-25-137191-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1383414/000119312525137191/d18101d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T18:12:48.416837+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}