secwatch.observer — SEC 8-K summary
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Issuer:     T3 Defense Inc. (DFNS)
CIK:        0001787518
Form:       8-K/A
Filed at:   2025-01-08T23:59:59+00:00
Accession:  0001213900-25-002067
Event type: other_material
Sentiment:  neutral
Materiality: 0.15
Item codes: 8.01, 4.02
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1787518/000121390025002067/0001213900-25-002067-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1787518/000121390025002067/ea0227133-8ka1_nukkleus.htm
  HTML page:      https://secwatch.observer/filing/0001213900-25-002067

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer