{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-063714","form_type":"8-K/A","ticker":"GTIJF","cik":"0001879373","company_name":"GRAPHJET TECHNOLOGY","filed_at":"2025-07-14T23:59:59+00:00","discovered_at":"2026-05-14T18:02:45.491016+00:00","generated_at":"2026-05-18T06:45:47.355490+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Graphjet restates FY2023 financials after accounting policy change on IP valuation","bullets":["Board concluded FY2023 financials audited by Adeptus Partners should no longer be relied upon.","Restatement reclassifies IP assignment from former CSO Mr. Liu as related-party, valued at cost under ASC 850-10-20.","Current auditor Kreit & Chiu CPA re-audited and restated the FY2023 statements.","Company expects to file FY2024 10-K before Nasdaq hearing on July 17, 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-063714","json":"https://secwatch.observer/filing/0001213900-25-063714.json","markdown":"https://secwatch.observer/filing/0001213900-25-063714.md","text":"https://secwatch.observer/filing/0001213900-25-063714.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1879373/000121390025063714/0001213900-25-063714-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1879373/000121390025063714/ea0248925-8ka1_graphjet.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T06:45:47.355490+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":"4cc979206af14014a71524f90a8d3848f5330122","claim":"GRAPHJET TECHNOLOGY reported that prior financial statements should not be relied upon.","evidence_excerpt":"due to the changes to the Company’s accounting policy, the Company’s board of directors (the “ Board ”) concluded that the financial statements for the year ended September 30, 2023, which had been previously audited by Adeptus Partners LLC, should no longer be relied on","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1879373/000121390025063714/0001213900-25-063714-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"Adeptus Partners LLC"},{"label":"Successor","value":"Kreit & Chiu CPA, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}