Company: PNNT
Filing Date: 2025-10-10
Form Type: 8-K/A
Source: 0001193125-25-237068
Chunk: 2

Company: PENNANTPARK INVESTMENT CORP
Filing Date: 2025-10-10
Form: 8-K/A
Chunk 2
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 firm, thereon or the unaudited financial statements for the fiscal quarters ended December 31, 2024, March 31, 2025 and June 30, 2025. Management believes that the Company’s audited consolidated financial statements contained in the Company’s previously filed Form 10-K for the fiscal year ended September 30, 2024 and its unaudited financial statements contained in its previously filed Form 10-Qs for the fiscal quarters ended December 31, 2024, March 31, 2025 and June 30, 2025 may continue to be relied on, including with respect to the disclosures relating to JF Holdings and its subsidiaries contained therein.

In addition, based on discussion among the Company, JF Holdings and BDO subsequent to June 6, 2025, JF Holdings concluded that, because BDO performed work on JF Holdings’ income tax provision during the periods covered by the Impacted Financial Statements, BDO was not independent of JF Holdings during the applicable periods under Public Company Accounting Oversight Board (“PCAOB”) standards at the time that it issued its audit reports included in the Impacted Financial Statements.

The Company is exploring with JF Holdings and BDO an amendment to the Impacted Financial Statements to comply with the requirements of Rule 3-09 and the PCAOB Standards, and is also exploring other approaches, including seeking relief from the SEC with respect to amending the Impacted Financial Statements.

SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

| Date: | October 10, 2025 | By: | PennantPark Investment Corporation  
 /s/ Richard T. Allorto, Jr.         |
|:------|:-----------------|:----|:------------------------------------|
|       |                  |     | Richard T. Allorto, Jr.             
 Chief Financial Officer & Treasurer |