{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-002067","form_type":"8-K/A","ticker":"DFNS","cik":"0001787518","company_name":"T3 Defense Inc.","filed_at":"2025-01-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:04.865920+00:00","generated_at":"2026-05-28T06:57:00.206928+00:00","sec_items":["8.01","4.02"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.15,"calibrated_materiality_score":0.15,"confidence":"medium","headline":"Nukkleus corrects prior 8-K; confirms SPAC advisory costs were correctly expensed, no restatement","bullets":["Filed 8-K/A to change filing item from 4.02 to 8.01; no non-reliance on prior financials.","Management discovered SPAC-related advisor costs initially expensed; reconsidered capitalization but confirmed proper treatment.","Audit Committee and auditors GreenGrowth CPAs concurred costs were not eligible for capitalization.","No restatement of prior quarterly filings (Dec 2023, Mar 2024) required."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-002067","json":"https://secwatch.observer/filing/0001213900-25-002067.json","markdown":"https://secwatch.observer/filing/0001213900-25-002067.md","text":"https://secwatch.observer/filing/0001213900-25-002067.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1787518/000121390025002067/0001213900-25-002067-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1787518/000121390025002067/ea0227133-8ka1_nukkleus.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-28T06:57:00.206928+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"}