Company: KITTW
Filing Date: 2025-03-31
Form Type: NT 10-K
Source: 0001849820-25-000079
Chunk: 1

Company: Nauticus Robotics, Inc.
Filing Date: 2025-03-31
Form: NT 10-K
Chunk 1
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 -c | The accountant's statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.                                                                                                                                                                                                                                                                                                                                        |     |    |                                                                                                                                    |

# PART III - NARRATIVE
State below in reasonable details why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-CEN, N-CSR or the transition report or portion thereof, could not be filed within the prescribed time period. (Attach extra Sheets if Needed).

Nauticus Robotics, Inc. (the "Company") is filing this Form 12b-25 because it has determined that it is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2024 (the "Form 10-K") within the prescribed time period without unreasonable effort or expense. The delay is due to Company’s ongoing review and restatement of certain previously issued interim financial statements included in Quarterly Reports on Form 10-Q for the quarterly period ended March 31, 2024, June 30, 2024 and September 30, 2024, respectively, to reflect a change in the accounting method used for non-cash debt accounting related to the January 30, 2024 transaction whereby the then existing 5% original issue discount senior secured convertible debenture (the “Original Debenture”) were exchanged for a new original issue discount exchanged senior secured convertible debenture due September 9, 2026 (the “New Debenture”). The Company is working diligently to complete the restatement of its financial statements but due to the extended coordination, evaluation and communication needed to conduct the analysis and calculate the required amended accounting entries, the Company expects to file the Form 10-K by April 15, 2025.

#### Forward Looking Statements
This Form 12b-25 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, 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, including the timing of the filing of the Form 10-K and other public disclosures and related matters. These