---
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"
generated_at: "2026-05-19T00:13:02.385138+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Graphjet Technology restates FY2023 financials; non-reliance due to IP valuation error

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 4.02, 5.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-25-056718
- JSON: https://secwatch.observer/filing/0001213900-25-056718.json
- Plain text: https://secwatch.observer/filing/0001213900-25-056718.txt

## Key facts
- Auditor Changes
  GRAPHJET TECHNOLOGY reported that prior financial statements should not be relied upon.
  - Action: non reliance
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1879373/000121390025056718/0001213900-25-056718-index.htm

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