---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-25-004642"
form_type: "8-K/A"
ticker: "NXTT"
cik: "0001784970"
company_name: "Next Technology Holding Inc."
filed_at: "2025-01-17T23:59:59+00:00"
generated_at: "2026-05-27T23:19:56.559270+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Next Technology restates Q2 2024 financials; prior figures can no longer be relied upon

## Summary
- Audit committee concluded Sept 20, 2024 that June 30, 2024 10-Q was unreliable; amended 10-Q/A filed same day.
- Under-provision of tax expenses: $10,530, affecting income tax, deferred tax liabilities, and accumulated profit.
- Adjustment of $594,140 reclassified from amount due to related parties to common stock (loan conversion).
- Restatement revised balance sheet and P&L items; originally filed Aug 22, 2024.

## SEC filing metadata
- accession: 0001213900-25-004642
- form_type: 8-K/A
- ticker: NXTT
- cik: 0001784970
- company_name: Next Technology Holding Inc.
- filed_at: 2025-01-17T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 4.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1784970/000121390025004642/0001213900-25-004642-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1784970/000121390025004642/ea0228063-8ka2_nexttech.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-25-004642
- JSON: https://secwatch.observer/filing/0001213900-25-004642.json
- Plain text: https://secwatch.observer/filing/0001213900-25-004642.txt

## Key facts
- Auditor Changes
  Next Technology Holding Inc. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  source text: concluded that the financial statements included in the Form 10-Q for the quarter ended June 30, 2024 filed on August 21, 2024 should no longer be relied upon.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1784970/000121390025004642/0001213900-25-004642-index.htm

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