Company: KITTW
Filing Date: 2025-03-19
Form Type: 8-K
Source: 0001849820-25-000067
Chunk: 2

Company: Nauticus Robotics, Inc.
Filing Date: 2025-03-19
Form: 8-K
Item: Item 4.02
Chunk 2
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 not been finally determined.

In connection with the restatement of the Company’s unaudited condensed consolidated financial statements for the Affected Periods, the Company determined it is appropriate to correct for certain other previously identified immaterial errors.

The Company’s management has previously concluded and disclosed that the Company’s disclosure controls and procedures were not effective due to the existence of material weaknesses, including in the Company’s internal control over financial reporting (“ ICFR”). The Company is evaluating the impact of the accounting treatment described above on its ICFR and reporting and may identify incremental material weaknesses during the periods covered by such reports.

The management of the Company have discussed the matters disclosed in this Current Report on Form 8-K with the Company’s independent registered public accounting firm.

Cautionary Language Regarding Forward-Looking Statements

This Current Report on Form 8-K contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, Section 21E of the Securities Exchange Act of 1934, as amended (the “ Act”), and the Private Securities Litigation Reform Act of 1995, as amended, and are intended to enjoy the protection of the safe harbor for forward-looking statements provided by federal securities laws. These forward-looking statements include statements regarding the effects of the restatement of the Company’s past financial statements and the filing of the Company’s amended periodic reports, the impact of the Company’s potential material weaknesses in ICFR and the Company’s disclosure controls and procedures on its financial statements and other public disclosures and related matters. These statements may be preceded by, followed by, or include the words “believes,” “estimates,” “expects,” “projects,” “forecasts,” “may,” “will,” “should,” “seeks,” “plans,” “scheduled,” “anticipates,” “intends,” or “continue” or similar expressions. Forward-looking statements inherently involve risks and uncertainties that may cause actual events, results, or performance to differ materially from those indicated by such statements. These forward-looking statements are based on management’s current expectations and beliefs, as well as a number of assumptions concerning future events. There can be no assurance that the events, results, or trends identified in these forward-looking statements will occur or be achieved. Forward-looking statements speak only as of the date they are made, and the Company is not under any obligation and expressly disclaims any obligation, to update, alter, or otherwise revise any forward-looking statement, whether as a result of new information, future