---
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"
generated_at: "2026-05-17T04:45:08.169735+00:00"
event_type: "m_and_a"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# SWC Group FY2024 net loss $557K, cash $19K, going concern noted in acquisition financials

## Summary
- 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.

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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-25-016841
- JSON: https://secwatch.observer/filing/0001493152-25-016841.json
- Plain text: https://secwatch.observer/filing/0001493152-25-016841.txt

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