T1 Energy Inc. Files 8-K: Accountant Change & Financials
Ticker: TE-WT · Form: 8-K · Filed: Sep 5, 2025 · CIK: 1992243
| Field | Detail |
|---|---|
| Company | T1 Energy Inc. (TE-WT) |
| Form Type | 8-K |
| Filed Date | Sep 5, 2025 |
| Risk Level | low |
| Pages | 3 |
| Reading Time | 4 min |
| Key Dollar Amounts | $0.01, $11.50 |
| Sentiment | neutral |
Sentiment: neutral
Topics: auditor-change, financial-statements, corporate-action
TL;DR
T1 Energy (formerly FREYR Battery) filed an 8-K on 9/5/25 for auditor change and financials.
AI Summary
T1 Energy Inc. filed an 8-K on September 5, 2025, reporting changes in its certifying accountant and filing financial statements and exhibits. The company, formerly known as FREYR Battery, Inc. /DE/, is incorporated in Delaware and has its principal executive offices in Austin, Texas.
Why It Matters
This filing indicates a change in T1 Energy's auditor, which could signal a shift in financial reporting or internal controls. Investors should review the accompanying financial statements for any material changes.
Risk Assessment
Risk Level: low — This is a routine filing reporting administrative and financial statement information, not indicating immediate operational or financial distress.
Key Players & Entities
- T1 Energy Inc. (company) — Registrant
- FREYR Battery, Inc. /DE/ (company) — Former company name
- Delaware (jurisdiction) — State of incorporation
- Austin, Texas (location) — Principal executive offices
- September 5, 2025 (date) — Date of report
FAQ
What is the primary reason for the change in T1 Energy Inc.'s certifying accountant?
The filing does not specify the reason for the change in certifying accountant, only that it is a reported item in the 8-K.
When was T1 Energy Inc. formerly known as FREYR Battery, Inc. /DE/?
The date of the name change from FREYR Battery, Inc. /DE/ to T1 Energy Inc. was September 1, 2023.
What is T1 Energy Inc.'s Standard Industrial Classification (SIC) code?
T1 Energy Inc.'s SIC code is 3674, which corresponds to SEMICONDUCTORS & RELATED DEVICES.
Where are T1 Energy Inc.'s principal executive offices located?
T1 Energy Inc.'s principal executive offices are located at 1211 E 4th St., Austin, Texas 78702.
What is the fiscal year end for T1 Energy Inc.?
T1 Energy Inc.'s fiscal year ends on December 31.
Filing Stats: 1,018 words · 4 min read · ~3 pages · Grade level 14.4 · Accepted 2025-09-05 16:15:42
Key Financial Figures
- $0.01 — nge on which registered Common Stock, $0.01 par value TE The New York Stock Exc
- $11.50 — e Common Stock at an exercise price for $11.50 per share TE WS The New York Stock
Filing Documents
- ea0256209-8k_t1energy.htm (8-K) — 33KB
- ea025620901ex16-1_t1energy.htm (EX-16.1) — 4KB
- 0001213900-25-085031.txt ( ) — 242KB
- te-20250905.xsd (EX-101.SCH) — 4KB
- te-20250905_def.xml (EX-101.DEF) — 26KB
- te-20250905_lab.xml (EX-101.LAB) — 36KB
- te-20250905_pre.xml (EX-101.PRE) — 25KB
- ea0256209-8k_t1energy_htm.xml (XML) — 6KB
01. Changes in Registrant's Certifying Accountant
Item 4.01. Changes in Registrant's Certifying Accountant. On September 5, 2025, the Audit and Risk Committee (the " Committee ") of the Board of Directors of T1 Energy Inc. (the " Company ") (i) approved the dismissal of PricewaterhouseCoopers AS (" PwC Norway ") as the Company's independent registered public accounting firm and (ii) appointed KPMG LLP (" KPMG ") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2025, including performing reviews of the interim periods beginning with the period ending September 30, 2025. The audit reports of PwC Norway on the Company's consolidated financial statements as of and for the fiscal years ended December 31, 2024 and 2023 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the fiscal years ended December 31, 2024 and 2023, and the subsequent interim period through September 5, 2025, there were no: (i) "disagreements," as that term is defined in Item 304(a)(1)(iv) of Regulation S-K under the Securities Act of 1933 (" Regulation S-K ") with PwC Norway on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of PwC Norway, would have caused PwC Norway to make reference to the subject matter of such disagreements in connection with its audit reports on the Company's consolidated financial statements as of and for the fiscal years ended December 31, 2024 and 2023, or (ii) reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K, other than, as previously disclosed in an amendment to the Company's Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2025, a material weakness in internal control over financial reporting related to its controls over applying technical accounting guidance to nonrecurring events and tr
01. Financial Statements and Exhibits
Item 9.01. Financial Statements and Exhibits. (d) Exhibits. Exhibit No. Description 16.1 Letter from PwC Norway to the U.S. Securities and Exchange Commission, dated September 5, 2025 104 Cover Page Interactive Data File (embedded within the Inline XBRL document). 1 SIGNATURE 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. T1 ENERGY INC. By: /s/ Joseph Evan Calio Name: Joseph Evan Calio Title: Chief Financial Officer Dated: September 5, 2025 2