{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-056718","form_type":"8-K","ticker":"GTIJF","cik":"0001879373","company_name":"GRAPHJET TECHNOLOGY","filed_at":"2025-06-23T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.349083+00:00","generated_at":"2026-05-19T00:13:02.385138+00:00","sec_items":["4.02","5.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Graphjet Technology restates FY2023 financials; non-reliance due to IP valuation error","bullets":["Restating FY2023 audited financials; re-audit by Kreit & Chiu CPA, LLP replacing Adeptus Partners.","Error: IP assignment from former CSO Mr. Liu misclassified as third-party acquisition; will now be valued at his development cost per ASC 850-10-20.","Company still expects to file FY2024 10-K before July 17, 2025 Nasdaq hearing.","Audit Committee expanded: appointed Chen Siow Woon and Ang Chee Yong effective April 11, 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-056718","json":"https://secwatch.observer/filing/0001213900-25-056718.json","markdown":"https://secwatch.observer/filing/0001213900-25-056718.md","text":"https://secwatch.observer/filing/0001213900-25-056718.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1879373/000121390025056718/0001213900-25-056718-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1879373/000121390025056718/ea0246532-8k_graphjet.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T00:13:02.385138+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":[{"claim_id":"8b1a2c3d2f3b6b491377387436ae6fc8d94c3cde","claim":"GRAPHJET TECHNOLOGY reported that prior financial statements should not be relied upon.","evidence_excerpt":"it was decided that the financial statements for the year ended September 30, 2023, which had been previously audited by Adeptus Partners LLC, will be re-audited and restated","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1879373/000121390025056718/0001213900-25-056718-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}