---
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"
generated_at: "2026-05-28T06:57:00.206928+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.15
calibrated_materiality_score: 0.15
confidence: "medium"
source: SEC EDGAR
---

# Nukkleus corrects prior 8-K; confirms SPAC advisory costs were correctly expensed, no restatement

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.15
- calibrated_materiality_score: 0.15
- confidence: medium
- sec_items: 8.01, 4.02
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-25-002067
- JSON: https://secwatch.observer/filing/0001213900-25-002067.json
- Plain text: https://secwatch.observer/filing/0001213900-25-002067.txt

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