secwatch.observer — SEC 8-K summary ====================================== Issuer: PENNANTPARK INVESTMENT CORP (PNNT) CIK: 0001383414 Form: 8-K Filed at: 2025-06-06T23:59:59+00:00 Accession: 0001193125-25-137191 Event type: other_material Sentiment: negative Materiality: 0.55 Item codes: 8.01 LLM model: deepseek-v4-flash:cloud@v2 PNNT portfolio company JF Holdings audited financials unreliable due to goodwill error -------------------------------------------------------------------------------- - 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. Source: EDGAR index: https://www.sec.gov/Archives/edgar/data/1383414/000119312525137191/0001193125-25-137191-index.htm Primary doc: https://www.sec.gov/Archives/edgar/data/1383414/000119312525137191/d18101d8k.htm HTML page: https://secwatch.observer/filing/0001193125-25-137191 License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer