---
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"
generated_at: "2026-05-16T09:51:02.954771+00:00"
event_type: "m_and_a"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Nightfood's acquired hotel entity posts 2024 net loss, auditor flags going concern

## Summary
- 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.

## SEC filing metadata
- 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
- 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/1593001/000149315226002630/0001493152-26-002630-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1593001/000149315226002630/form8-ka.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-26-002630
- JSON: https://secwatch.observer/filing/0001493152-26-002630.json
- Plain text: https://secwatch.observer/filing/0001493152-26-002630.txt

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