Company: KITTW
Filing Date: 2025-04-15
Form Type: 10-Q/A
Source: 0001849820-25-000097
Chunk: 2

Company: Nauticus Robotics, Inc.
Filing Date: 2025-04-15
Form: 10-Q/A
Chunk 2
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 unaudited condensed consolidated financial statements for such period to reflect the correct accounting treatment (collectively, the “Restatement”).

Changes to the Original Report to reflect the Restatement include changes to the Balance Sheet, Statements of Operations, Statements of Cash Flows, Statement of Stockholders' Deficit and FN 3 - Summary of Significant Policies, FN 7 - Accrued Liabilities, FN 8 - Notes Payable, FN 16 - Related Party Transactions, FN 17 - Loss Per Share, FN 18 - Fair Value Measurements and Item 2 - Management's Discussion and Analysis of Financial Conditions and Results of Operations.

In addition, the Company’s Chief Executive Officer and Interim Chief Financial Officer have provided new certifications dated as of the date of this Amendment in connection with this Amendment, and the Company has provided its revised audited condensed consolidated financial statements formatted in Extensible Business Reporting Language (XBRL) in Exhibit 101. This Amendment does not otherwise update any exhibits as originally filed or previously amended.

Except as described above, this Amendment does not amend, update or change any other items or disclosures contained in the Original Report, and accordingly, this Amendment does not reflect or purport to reflect any information or events occurring after the date of the Original Report or modify or update those disclosures affected by subsequent events. Accordingly, this Amendment should be read in conjunction with the Original Report and the Company’s other filings with the SEC.

### TABLE OF CONTENTS
| Cautionary Note Regarding Forward-Looking Statements |     |                                                                                       |     | ii |
| Part I — Financial Information                       |     |                                                                                       |     |    |
| Item 1.                                              |     | Financial Statements                                                                  |     |  1 |
| Item 2.                                              |     | Management’s Discussion and Analysis of Financial Condition and Results of Operations |     | 31 |
| Item 3.                                              |     | Quantitative and Qualitative Disclosures About Market Risk                            |     | 34 |
| Item 4.                                              |     | Controls and Procedures                                                               |     | 34 |
| Part II — Other Information                          |     |                                                                                       |     |    |
| Item 1.                                              |     | Legal Proceedings                                                                     |     | 36 |
| Item 1A.                                             |     | Risk Factors                                                                          |     | 36 |
| Item 2.                                              |     | Unregistered Sales of Equity Securities and Use of Proceeds                           |     | 36 |
| Item 3.