{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-067988","form_type":"8-K","ticker":"KITT","cik":"0001849820","company_name":"Nauticus Robotics, Inc.","filed_at":"2023-08-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.754761+00:00","generated_at":"2026-06-11T08:45:34.878347+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Nauticus Robotics restates Q3 2022 and Q1 2023 financials; prior filings no longer reliable","bullets":["Q3 2022 restated: warrants reclassified from equity to derivative liabilities at fair value; no impact on liquidity or cash flows.","Q1 2023 restated: untimely recognition of accrued liability from complex investor agreement corrected; no impact on revenues or costs.","Audit Committee and auditor Whitley Penn concluded both sets of financials should no longer be relied upon.","Both restatements had zero effect on liquidity, cash flows, revenues, or cost of operations for the affected periods."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-067988","json":"https://secwatch.observer/filing/0001213900-23-067988.json","markdown":"https://secwatch.observer/filing/0001213900-23-067988.md","text":"https://secwatch.observer/filing/0001213900-23-067988.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1849820/000121390023067988/0001213900-23-067988-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1849820/000121390023067988/ea183556-8k_nauticus.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T08:45:34.878347+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":[{"claim_id":"ab2e54ac0c14ef0efb8c5b7bc93540bb25385513","claim":"Nauticus Robotics, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"the Company’s management and the Audit Committee concluded on August 10, 2023 that the Affected Q1 2023 Financial Statements should no longer be relied upon","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1849820/000121390023067988/0001213900-23-067988-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"Whitley Penn LLP"}],"fact_type":"auditor_change"},{"claim_id":"ab2e54ac0c14ef0efb8c5b7bc93540bb25385513","claim":"Nauticus Robotics, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"the Company’s management and the Audit Committee concluded on March 8, 2023 that the Affected Q3 2022 Financial Statements should no longer be relied upon","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1849820/000121390023067988/0001213900-23-067988-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"Whitley Penn LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}