{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-002630","form_type":"8-K/A","ticker":"NGTF","cik":"0001593001","company_name":"NightFood Holdings, Inc.","filed_at":"2026-01-16T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.575852+00:00","generated_at":"2026-05-16T09:51:02.954771+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":"Nightfood's acquired hotel entity posts 2024 net loss, auditor flags going concern","bullets":["Treasure Mountain (Hilton Garden Inn Rancho Mirage) had net loss of $102,505 in 2024 vs. net income of $21,994 in 2023.","Revenue fell 6.3% YoY to $4.23M; total liabilities of $13.21M exceed total assets of $9.84M, creating negative equity.","Cash only $73,899; working capital deficit of $3.24M; members' deficit of $3.36M as of Dec 31, 2024.","Acquisition consideration valued at ~$47.08M, including 176,167 Series C Preferred shares and contingent earnout of up to $4.8M.","Auditor expresses substantial doubt about ability to continue as going concern due to recurring losses and limited liquidity."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-002630","json":"https://secwatch.observer/filing/0001493152-26-002630.json","markdown":"https://secwatch.observer/filing/0001493152-26-002630.md","text":"https://secwatch.observer/filing/0001493152-26-002630.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1593001/000149315226002630/0001493152-26-002630-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1593001/000149315226002630/form8-ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T09:51:02.954771+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"}