---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-24-108480"
form_type: "8-K"
ticker: "NXTT"
cik: "0001784970"
company_name: "Next Technology Holding Inc."
filed_at: "2024-12-12T23:59:59+00:00"
generated_at: "2026-05-29T04:12:34.820255+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Next Technology restates Q1 2024 financials; non-reliance on prior filing due to accounting errors

## Summary
- Audit committee concluded Q1 2024 10-Q filed May 20, 2024 can no longer be relied upon; restated via Amendment No.1 filed Sep 12, 2024.
- Under-provision of tax expenses and deferred tax liabilities of $4,142,759 corrected.
- Other income overstated by $194,622; digital assets fair value error of $263,947 adjusted.
- Prior-year accumulated deficit increased by $211,738 due to loss on discontinued operation.
- Company discussed findings with independent auditor JWF Assurance PAC.

## SEC filing metadata
- accession: 0001213900-24-108480
- form_type: 8-K
- ticker: NXTT
- cik: 0001784970
- company_name: Next Technology Holding Inc.
- filed_at: 2024-12-12T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 4.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1784970/000121390024108480/0001213900-24-108480-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1784970/000121390024108480/ea0219811-8k_nexttech.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-24-108480
- JSON: https://secwatch.observer/filing/0001213900-24-108480.json
- Plain text: https://secwatch.observer/filing/0001213900-24-108480.txt

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