PennantPark Investment Corporation has filed an amendment to its Annual Report to include audited financial statements for JF Holdings Corp., an unconsolidated portfolio company. These audited statements cover the years ending December 31, 2024, and 2023. However, the independent registered public accounting firm for JF Holdings, BDO USA, P.C., has advised that these statements apply accounting principles that do not meet regulatory requirements, specifically due to the election to amortize goodwill. Consequently, BDO has recommended that these financial statements should not be relied upon. PennantPark has subsequently disclosed this information to prevent further reliance on these Impacted Financial Statements. It's important to note that these audited financial results do not affect the previously issued audited financial statements for PennantPark's fiscal year ending September 30, 2024, or the unaudited financial statements for the quarters ending December 31, 2024, and March 31, 2025.