---
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"
generated_at: "2026-05-28T06:56:33.055191+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Nukkleus restates Q1-Q3 FY2024; SPAC cost misclassification and interest rate errors

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 4.02
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-25-001731
- JSON: https://secwatch.observer/filing/0001213900-25-001731.json
- Plain text: https://secwatch.observer/filing/0001213900-25-001731.txt

## Key facts
- Auditor Changes
  T3 Defense Inc. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  source text: 0, 2024 (the “Prior Quarterly Filings”), should no longer be relied upon due to errors identified in the financial statements.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1787518/000121390025001731/0001213900-25-001731-index.htm

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