Business Context and Reporting Period
Company: Good Times Restaurants Inc. (GTIM)
Filing Type: Form 8-K (Current Report)
Date of Report: June 6, 2025
Reporting Period: Event-based report regarding a change in the registrant's certifying accountant.
Key Financial Metrics
This filing does not contain financial performance data. No revenue, profit, cash flow, margins, debt, or liquidity metrics are reported in this document.
Material Changes
- Accountant Change: Moss Adams LLP, the Company's independent registered public accounting firm, merged with Baker Tilly US, LLP effective June 3, 2025.
- Resignation and Appointment: Moss Adams has resigned as auditor. The Audit Committee approved the appointment of Baker Tilly US, LLP as the successor independent registered public accounting firm.
- Audit History: Audit reports for the years ended September 24, 2024, and September 26, 2023, did not contain adverse opinions, disclaimers, or qualifications.
- Disagreements: No disagreements regarding accounting principles, practices, or audit scope occurred between the Company and Moss Adams during the relevant periods.
Guidance, Outlook, and Risks
Management Commentary: The filing confirms that neither the Company nor its representatives consulted with Baker Tilly regarding accounting principles or potential audit opinions prior to the appointment. The Company provided Moss Adams with a copy of this report prior to filing, and Moss Adams' letter of agreement is filed as Exhibit 16.1.
Risks and Contingencies: No specific financial risks or contingencies are disclosed in this filing beyond the standard transition of audit services.
Investor Verification Checklist
- Verify the effective date of the merger between Moss Adams LLP and Baker Tilly US, LLP (June 3, 2025).
- Confirm the Audit Committee's formal approval of Baker Tilly as the successor auditor.
- Review Exhibit 16.1 (Letter from Moss Adams) to ensure no undisclosed disagreements exist.
- Monitor future filings for the first audit report issued by Baker Tilly US, LLP.