{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-001731","form_type":"8-K","ticker":"DFNS","cik":"0001787518","company_name":"T3 Defense Inc.","filed_at":"2025-01-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:04.866465+00:00","generated_at":"2026-05-28T06:56:33.055191+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Nukkleus restates Q1-Q3 FY2024; SPAC cost misclassification and interest rate errors","bullets":["Audit committee concludes prior unaudited quarterly statements (Dec 2023, Mar 2024, Jun 2024) should not be relied upon.","SPAC-related advisor costs were misclassified as operating expenses instead of reduction to Additional Paid-in Capital, overstating net loss.","Interest on related-party loan accrued at annual instead of monthly rate, understating net loss for Q3 FY2024.","Losses on extinguishment of related-party obligations misclassified as increasing accumulated deficit instead of reducing APIC.","Company will file amended 10-Qs and expects restatements to materially impact previously reported results."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-001731","json":"https://secwatch.observer/filing/0001213900-25-001731.json","markdown":"https://secwatch.observer/filing/0001213900-25-001731.md","text":"https://secwatch.observer/filing/0001213900-25-001731.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1787518/000121390025001731/0001213900-25-001731-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1787518/000121390025001731/ea0226927-8k_nukkleus.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-28T06:56:33.055191+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":"90a5a7b82201d2b3e3114f6c1a4fd2a87e7859ff","claim":"T3 Defense Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"0, 2024 (the “Prior Quarterly Filings”), should no longer be relied upon due to errors identified in the financial statements.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1787518/000121390025001731/0001213900-25-001731-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}