---
schema_version: "secwatch.filing_event.v1"
accession: "0000950170-24-127147"
form_type: "8-K"
ticker: null
cik: "0001883788"
company_name: "DIH HOLDING US, INC."
filed_at: "2024-11-14T23:59:59+00:00"
generated_at: "2026-05-30T00:38:42.364163+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# DIH reports Q2 revenue $18.2M (+39% YoY); restates Q1 financials for two unrecorded device sales

## Summary
- Revenue $18.2M for Sep 30, 2024 quarter, up 39% YoY; device revenue $15.0M (up 49%).
- Gross margin 52.6% (improvement 11%); income before taxes $0.1M, up $2.5M YoY.
- Restating Q1 FY2025: two device sales and costs not recorded in correct period; restated revenue $17.0M from $16.2M.
- FY2025 revenue guidance revised to $60M-$67M.
- Appointed Dietmar Dold as Chief Operating Officer.

## SEC filing metadata
- accession: 0000950170-24-127147
- form_type: 8-K
- cik: 0001883788
- company_name: DIH HOLDING US, INC.
- filed_at: 2024-11-14T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 4.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1883788/000095017024127147/0000950170-24-127147-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1883788/000095017024127147/dhai-20241114.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-24-127147
- JSON: https://secwatch.observer/filing/0000950170-24-127147.json
- Plain text: https://secwatch.observer/filing/0000950170-24-127147.txt

## Key facts
- Auditor Changes
  DIH HOLDING US, INC. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  - Auditor: BDO AG
  source text: On November 14, 2024, the Audit Committee of the Board of Directors (the “Audit Committee”) of the Company, in consultation with Company management, determined that the Company’s interim financial statements (collectively, the “Prior Period Financial Statements”) as of and for the three months ended June 30, 2024 (the “Non-Reliance Period”) included in the Company’s Quarterly Report on Form 10-Q as filed with the Securities and Exchange Commission (“SEC”) on August 19, 2024 (the “Form 10-Q”) and in the Company’s Registration Statement on Form S-1 which was initially filed with the SEC on July 26, 2024 and declared effective by the SEC on October 18, 2024 (the “Form S-1”) should no longer be relied upon.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1883788/000095017024127147/0000950170-24-127147-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.