SEC Filing Summary: Nukkleus Inc. (NUKK)
Business Context and Reporting Period
This Form 8-K Current Report was filed by Nukkleus Inc. on January 14, 2026. The filing discloses a change in the company's independent registered public accounting firm. The registrant is a Delaware corporation with principal executive offices in New York, New York, and its common stock and warrants trade on The Nasdaq Stock Market LLC.
Key Financial Metrics
The filing does not provide specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity. However, it references historical financial conditions noted in prior audit reports, specifically recurring losses from operations and a working capital deficit.
Material Changes
- Dismissal of Auditor: Effective January 14, 2026, Nukkleus Inc. dismissed GreenGrowth CPAs, which had served as the independent auditor since November 2023.
- Appointment of New Auditor: Effective January 14, 2026, the company engaged Somekh Chaikin (a member firm of KPMG International) as the independent external auditor for the fiscal year ending December 31, 2025. This appointment was previously approved by stockholders on November 6, 2025, and is subject to client acceptance procedures.
- Audit History: Reports issued by GreenGrowth for fiscal years ended December 31, 2024, September 30, 2024, and 2023 did not contain adverse opinions or disclaimers. However, they included explanatory paragraphs regarding the company's ability to continue as a going concern due to recurring losses and a working capital deficit.
- No Disagreements: The company reported no disagreements with GreenGrowth regarding accounting principles, practices, or auditing scope, nor were there any reportable events during the relevant periods.
Guidance, Outlook, and Risks
The filing does not contain forward-looking guidance, management commentary on future operations, or specific risk factors beyond the historical going concern issues noted in prior audits. The primary contingency mentioned is the completion of Somekh Chaikin's client acceptance procedures before the appointment is finalized.
Investor Verification Checklist
- Verify the status of Somekh Chaikin's client acceptance procedures to confirm the finalization of the new auditor appointment.
- Review the most recent audited financial statements to assess the current magnitude of the working capital deficit and recurring losses.
- Examine the letter from GreenGrowth CPAs (Exhibit 16.1) to confirm their agreement with the disclosures regarding the dismissal.
- Monitor future filings for any restatements or changes in accounting principles resulting from the auditor transition.