NNDM 8-K
Nano Dimension Ltd. (NNDM)
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934
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Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):
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Securities registered pursuant to Section 12(b) of the Act:
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(1) Evidenced by American Depositary Receipts.
(2) Not for trading, but only in connection with the listing of the American Depositary Shares.
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).
Emerging growth company
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨
Item 4.01. |
Changes in Registrant’s Certifying Accountant. |
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(a) |
Dismissal of Independent Registered Public Accounting Firm |
On August 26, 2025, Nano Dimension Ltd. (the “Company”) announced on Form 6-K the appointment of KPMG LLP (“KPMG”), as the Company’s independent registered public accounting firm, effective August 19, 2025. On September 28, 2026, the Company dismissed KPMG as the Company’s independent registered public accounting firm. The dismissal was approved by the Audit Committee of the Board of Directors of the Company.
During the fiscal year ended December 31, 2025, and the subsequent interim period through September 28, 2026, (i) there were no disagreements, as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions, with KPMG on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures that, if not resolved to KPMG's satisfaction, would have caused KPMG to make reference to the subject matter of the disagreement in connection with its reports, and (ii) there were no “reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K, except as described below.
KPMG’s report on the Company’s consolidated financial statements as of and for the fiscal year ended December 31, 2025 did not contain any adverse opinion or a disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principles. KPMG’s report on the effectiveness of the Company’s internal control over financial reporting as of December 31, 2025 contained an adverse opinion because of the material weakness disclosed in Item 9A of the Company’s 2025 Annual Report on Form 10-K. KPMG’s report, dated March 31, 2026, indicates that the Company did not maintain sufficient resources with the appropriate level of accounting knowledge, training and experience that resulted in the ineffective design and operation of process‑level controls related to accounting and related disclosures for acquisitions, including controls over the valuation of certain acquired intangible assets and discontinued operations. The Audit Committee discussed the material weakness with KPMG, and the Company has authorized KPMG to respond fully to the inquiries of Kesselman & Kesselman, a member firm of PricewaterhouseCoopers International Limited (“PwC Israel”) and the successor independent registered public accounting firm of the Company, concerning the material weakness.
In accordance with Item 304(a)(3) of Regulation S-K, the Company provided KPMG with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission (“SEC”) and requested that KPMG furnish it with a letter addressed to the SEC stating whether it agrees with the above statements. A copy of KPMG’s letter, dated October 2, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.
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(b) |
Engagement of New Independent Registered Public Accounting Firm |
On September 28, 2026, the Company engaged PwC Israel as the Company’s new independent registered public accounting firm, beginning with the audit of the Company’s financial statements for the year ending December 31, 2026 and the review of the Company’s unaudited quarterly financial statements for the fiscal quarter ending September 30, 2026. The engagement of PwC Israel was approved by the Audit Committee of the Board of Directors of the Company.
During the Company’s two most recent fiscal years, and the subsequent interim period through September 28, 2026, neither the Company nor anyone on its behalf consulted with PwC Israel regarding either (1) the application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, or (2) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).
Item 9.01. |
Financial Statements and Exhibits. |
(d) Exhibits
Exhibit No. |
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Description |
16.1 |
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Letter from KPMG LLP dated October 2, 2026, to the Securities and Exchange Commission |
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104 |
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Cover Page Interactive Data File (embedded within the Inline XBRL document) |
SIGNATURES
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.
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Nano Dimension Ltd. (Registrant) |
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Date: October 2, 2026 |
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By: |
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/s/ John Brenton |
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John Brenton |
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Chief Financial Officer |
Exhibit 16.1
KPMG LLP
677 Washington Boulevard
Stamford, CT 06901
October 2, 2026
Securities and Exchange Commission Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Nano Dimension Ltd. (the Company) and, under the date of March 31, 2026, we reported on the consolidated financial statements of the Company as of and for the year ended December 31, 2025 and the effectiveness of internal control over financial reporting as of December 31, 2025. On September 28, 2026, we were dismissed.
We have read the Company’s statements included under Item 4.01 of its Form 8-K dated October 2, 2026, and we agree with such statements, except that we are not in a position to agree or disagree with the Company’s statement in the first paragraph in Item 4.01(a), Dismissal of Independent Registered Public Accounting Firm, related to the Audit Committee of the Board of Directors approving the dismissal of KPMG LLP as the Company’s independent registered accounting firm. Additionally, we are not in a position to agree or disagree with any of the Company’s statements in Item 4.01(b), Engagement of New Independent Registered Public Accounting Firm.
Very truly yours,
KPMG LLP, a Delaware limited liability partnership, and its subsidiaries are part of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.