{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-25-237068","form_type":"8-K/A","ticker":"PNNT","cik":"0001383414","company_name":"PENNANTPARK INVESTMENT CORP","filed_at":"2025-10-10T23:59:59+00:00","discovered_at":"2026-05-14T18:02:39.272310+00:00","generated_at":"2026-05-17T04:04:02.339227+00:00","sec_items":["8.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"PNNT says JF Holdings' audited financials cannot be relied on; auditor BDO flags GAAP and independence issues","bullets":["On May 2, 2025, PNNT filed amended 10-K including audited financials for JF Holdings (unconsolidated portfolio co.) for 2022-2024.","BDO, JF Holdings' auditor, advised on May 15, 2025 that those financials do not comply with GAAP (goodwill amortization) and should not be relied on.","BDO was not independent of JF Holdings due to work on income tax provision during those periods under PCAOB standards.","PNNT states its own audited FY2024 and unaudited Q1-Q3 FY2025 financials remain reliable; exploring amendment or SEC relief."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-237068","json":"https://secwatch.observer/filing/0001193125-25-237068.json","markdown":"https://secwatch.observer/filing/0001193125-25-237068.md","text":"https://secwatch.observer/filing/0001193125-25-237068.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1383414/000119312525237068/0001193125-25-237068-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1383414/000119312525237068/pnnt-20251010.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T04:04:02.339227+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"}