---
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"
generated_at: "2026-05-19T18:12:48.416837+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# PNNT portfolio company JF Holdings audited financials unreliable due to goodwill error

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 8.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-25-137191
- JSON: https://secwatch.observer/filing/0001193125-25-137191.json
- Plain text: https://secwatch.observer/filing/0001193125-25-137191.txt

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