{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-25-016841","form_type":"8-K/A","ticker":"NGTF","cik":"0001593001","company_name":"NightFood Holdings, Inc.","filed_at":"2025-10-03T23:59:59+00:00","discovered_at":"2026-05-14T18:02:39.858189+00:00","generated_at":"2026-05-17T04:45:08.169735+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"SWC Group FY2024 net loss $557K, cash $19K, going concern noted in acquisition financials","bullets":["Revenue $1.78M, down 25% from $2.39M in FY2023.","Net loss $556,730; accumulated deficit $9.76M; working capital deficit $2.97M.","Cash $19,439; net cash used in operations $416,395.","Related-party debt forgiveness of $7.76M credited to APIC; auditor notes substantial doubt about going concern.","Audited financials filed as Amendment 3 to Form 8-K for NightFood Holdings acquisition of SWC Group."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-25-016841","json":"https://secwatch.observer/filing/0001493152-25-016841.json","markdown":"https://secwatch.observer/filing/0001493152-25-016841.md","text":"https://secwatch.observer/filing/0001493152-25-016841.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1593001/000149315225016841/0001493152-25-016841-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1593001/000149315225016841/form8-ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T04:45:08.169735+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}