{"schema_version":"secwatch.filing_event.v1","accession":"0001849820-25-000067","form_type":"8-K","ticker":"KITT","cik":"0001849820","company_name":"Nauticus Robotics, Inc.","filed_at":"2025-03-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:05.293504+00:00","generated_at":"2026-05-24T12:12:42.414046+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Nauticus Robotics restates Q1-Q3 2024 financials due to debt accounting error","bullets":["Audit committee concludes Q1, Q2, Q3 2024 unaudited financials should no longer be relied upon.","Error: used debt modification accounting instead of extinguishment accounting for Jan 2024 debenture exchange.","Restatement will impact Notes Payable, Interest Expense, and Change in fair value of new debentures (non-cash).","Debt converted to preferred shares in Q4 2024, resulting in zero value at year-end.","Company may identify additional material weaknesses in ICFR due to this error."],"urls":{"canonical":"https://secwatch.observer/filing/0001849820-25-000067","json":"https://secwatch.observer/filing/0001849820-25-000067.json","markdown":"https://secwatch.observer/filing/0001849820-25-000067.md","text":"https://secwatch.observer/filing/0001849820-25-000067.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1849820/000184982025000067/0001849820-25-000067-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1849820/000184982025000067/kitt-20250313.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-24T12:12:42.414046+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"}