---
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"
generated_at: "2026-05-18T06:45:47.355490+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Graphjet restates FY2023 financials after accounting policy change on IP valuation

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-25-063714
- JSON: https://secwatch.observer/filing/0001213900-25-063714.json
- Plain text: https://secwatch.observer/filing/0001213900-25-063714.txt

## Key facts
- Auditor Changes
  GRAPHJET TECHNOLOGY reported that prior financial statements should not be relied upon.
  - Action: non reliance
  - Auditor: Adeptus Partners LLC
  - Successor: Kreit & Chiu CPA, LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1879373/000121390025063714/0001213900-25-063714-index.htm

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